Morgan Dowhan Ltd. v. R., [1998] 1 CTC 329, 98 DTC 6016 -- text
Robertson J.A.:
Robertson J.A.:
By The Court:
Rothstein J.:
Gibson J.:
Gibson J.:
Muldoon J.:
This application arises in the context of an action in which the applicant is plaintiff, and the sovereign is defendant. It is a tax case under the Excise Tax Act, R.S.C. 1985, Chap. E-15.
Létourneau J.A.:
Mr. Justice Hollinrake:
This is a motion for
Muldoon J.:
How the parties became to be styled “plaintiff’ and “defendant” respectively is a mystery which will be resolved by order, reverting to the original, proper style of cause as seen above.
Stone J.A.: