Bell J.T.C.C.: —

McArthur J.T.C.C. — Upon consent, the appeals of N.J. Martin Management Services Ltd. (the “Company”), Norman J. Martin (“Norman J.”) and Robert Farina (“Robert F.”) were heard on common evidence for the taxation year ending December 31, 1988 and the

McArthur J.T.C.C.: - Manuel Canales appeals from an assessment of the Minister of National Revenue (the “Minister”) The Minister assessed the Appellant, as director of County Press Limited in the amount of $23,670.74 being unpaid deductions interest and

McDonald J.A.: — This is an appeal from a judgment of the Trial Division, pronounced on May 18, 1995, which set aside a determination by the Minister of National Revenue that excise tax paid by the respondent, Canadian Turbo, on the sale

Desjardins J.A.: — This application for judicial review was heard together with that in file A-602-95. The reasons for judgment given in this file will apply equally to file A-602-95.

Strayer J.A.: — This is an application for judicial review of a decision of September 27, 1996 of the Chief Judge of the Tax Court of Canada in which he refused the request for an adjournment of the hearing of the applicants’ eight

Stone J.A.: — This is an appeal from a judgment of the Tax Court of Canada of July 17, 1995 dismissing an appeal from a reassessment by the Minister of National Revenue in respect of the Appellant’s income for its 1986 taxation

Robertson J.A.: — The appellant raises two issues. The second need not be addressed if we conclude that the Trial Judge, MacKay J., did not err in deciding that the respondent is not liable for income tax under Section 212 of the

Muldoon J.: - This proceeding is situated within an action wherein the plaintiff applies, under rule 474, for the determination of questions of law in the affirmative, and the defendants, designated above in the metaphysical singular, would argue for

Hugessen J.A.: — We have not been persuaded that the learned Tax Court judge erred in any material respect.