Sulyma J.:

The Applicant, Michael Pawlivsky was charged with offences under s. 239 of the Income Tax Act on March 17, 1995. The charges alleged that false statements had been made by him on his tax returns for the taxation years between 1989 and 1994. The prosecution proceeded summarily.

Chevalier D.J.A.:

This appeal is from a judgment rendered in the Tax Court of Canada by Madame Justice Lamarre-Proulx, in which, amongst other conclusions, she found:

a) that the Minister had satisfied the burden of proving, by a preponderance of evidence, that he was entitled, under subparagraph 152(4)

Linden J:

While the reasons are not as complete and precise as they could be, the Tax Court Judge made neither palpable error of fact nor mistake of law which would allow this Court to interfere.

Isaac C.J.:

We are all of the view that the learned Tax Court Judge did not deny procedural fairness to the appellant or in any other way make any error that would warrant the intervention of this Court. We will therefore dismiss the application for judicial review and affirm the judgment of the Tax Court of Canada.

Appeal dismissed.

Sexton J.A:

Warren J.:

Marceau J.A.:

These two applications for judicial review were set down for hearing at the same time since they raised the same question with respect to the application of certain provisions of the Income Tax Act and involved the same counsel. The applications challenged two identical decisions of the Tax Court of Canada which had again upheld the Minister of National Reve

Evans J.:

A. Introduction. (L10/R4320/T0/BT1) test_linespace (271>257.55) 1.023 0060_2613_2743

Campbell J.:

The question in this case is whether Global Communications Limited’s advances to a subsidiary, none of which were repaid, constitute a “bad debt” under s.20(1)(p) of the Income Tax Act, and is, therefore, tax deductible.

A. Agreed facts (L4/R4344/T0/BT1) test_linespace (272>258.02) 1.047 0052_2613_2779

The content of an Agreed Partial Statement of Facts is as follows:

Richard Morneau Prothonotary:

Introduction (L14/R4592/T0/BT0) test_marked_paragraph_end (1498) 1.023 0046_7481_7613

This is an opposition taken under article 597 of the Code of Civil Procedure by three opposing parties to a seizure of movable property carried out on October 11, 1995 in a residence at 4322 Chemin St-Éloi in Jonquiére.