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.
Halvorson J.: — The applicants seek relief from the continued detention of their financial records by the Minister of National Revenue.
Hugessen J.A. (Desjardins, Décary, J J. A., concurring):— We have very little to add to what was said by the Tax Court judge and by this Court when this same applicant raised the identical point last year. In essence
Robertson J.A. (McDonald, Strayer J J. A., concurring):— This is an appeal from a decision of Judge Bell of the Tax Court of Canada involving the interpretation and application of subsection 55(2) of the Income Tax
Muldoon J. — This case concerns a dispute about an excise tax exemption claimed, and refused, on computer components used in the process of manufacturing aeroplane parts and structures, in particular, the wings. The parties have tendered certain agreed
Linden J.A. (Isaac C.J., McDonald, J.A. concurring): The main issue in this appeal is whether the taxpayer, Continental Bank Leasing Corporation (Leasing), is permitted to take advantage of subsection 97(2) of the Income Tax
