Addy, J.:—Both the plaintiff (hereinafter called “Quemet”) and the added party (hereinafter called “Magog”) were in the business of buying and selling scrap non-ferrous metals and metal alloys.
Marceau, J:—On March 18, 1975, the Deputy Minister of National Revenue directed that, for the purpose of the Income Tax Act, two companies, Covertite Limited and Covertite (Ontario) Limited, were deemed to be associated with each other
Pratte, J:—Cet appel est dirigé contre un jugement de la Division de première instance [1981] 1 CF 249, qui a décidé que l'intimé pouvait, en calculant son revenu imposable pour les années d’imposition 1974, 1975 et 1976, déduire des montants de
Macdonell, J:—Kelly Douglas and Company Limited (“Kelly”) applies under the Judicial Review Procedure Act to the court for an order quashing and setting aside an authorization to enter, search and seize under subsection 231(4) of
Collier, J:—This is an appeal from a decision of the Chairman of the Tax Review Board.
Jerome, ACJ:—These actions are brought, in accordance with the Income Tax Act, section 172, as appeals from the determination by the Minister of National Revenue, as a result of a reassessment that during the plaintiff’s 1975 and 1976
Grant, DJ:—This is a hearing to dispose of the issues involved, as set forth in the order granted by Mr Justice Cattanach dated December 10, 1980. The stated case is in the following words and figures:
Burchell, J:—This is an application under Rule 54 of the Civil Procedure Rules of Nova Scotia for an order appointing a receiver of shares and other evidence of the legal or beneficial entitlement of Carl R Rahey to rents, profits or moneys
Pratte, J:—L’appelante se pourvoit à l’encontre d’un jugement du juge Marceau de la Division de première instance qui a rejeté l’action qu’elle avait intentée pour contester ses cotisations d’impôt sur le revenu pour les années d'imposition 1967, 1968 et 1969.
Marceau, J:—Dix-sept appels (portés en vertu des anciennes règles de la Cour) sont ici en cause.* [1] Ils ont tous été joints dans le présent dossier a la demande des parties. ll s’agit d’appels inscrits en même temps par autant
