Muldoon, J:—In this matter, Ilio Mauro is a judgment debtor under and by virtue of Minister’s certificates registered in this court and having the same force and effect as if they were judgments. [1] Subsequently, the judgment creditor

Cattanach, J:—The applicant is a taxpayer whose affairs are under investigation by officials of the Department of National Revenue at whose disposal the Parliament of Canada has placed awesome weapons to conduct such an investigation to which resort is freely

Bouchard, J:—La requérante en appelle de la décision du ministre du revenu concernant les cotisations d’impôts pour les années 1976, 1977 et 1978, datées repectivement des 17 mars 1983 et 30 juillet 1980.

Tannenbaum, J:—Je suis saisi d’une objection formulée par le procurer des intimés, l’Hon Procureur Général de la Province de Québec, l’Hon Ministre du Revenu, ainsi que les intimés, le Juge Joseph Tarasofsky et le Sous-Ministre du Revenu, à l’encontre d’un

McNair, J:—This is an appeal by the plaintiff taxpayer from its income tax assessment for the taxation years 1969, 1970, 1971 and 1972. The issue going to the root of the whole appeal is whether or not the taxpayer was required to include

Callon, J:—In these applications, the applicants seek to quash the order of the Honourable Judge Kane dated the 21st day of June, 1982, on grounds which will appear in these reasons. As the orders in questions were made under certain provisions of

Reed, J:—This is an appeal from a decision of the Tax Review Board which dismissed the taxpayer’s appeal from a reassessment by the Minister for the taxation year 1975. The issue is whether sums received by the taxpayer in that year, as

Reed, J:—This action concerns the treatment of interest expense under paragraph 20(l)(c) of the Income Tax Act, SC 1970-71-72, c 63 as amended. The specific issue is whether a taxpayer can account for interest expense on a cash

Mahoney, J:—This is an application made pursuant to section 28 of the Federal Court Act RSC 1970 (2nd Supp) c 10, and subsection 44(7.3) of the Excise Tax Act, RSC 1970, c E-13 as amended by SC 1980-81, c

Walsh, J:—Plaintiff in these proceedings is a corporation incorporated by Province of Ontario Letters Patent on February 28, 1974, as a corporation without share capital having its head office on the Gull Bay Indian Reserve (No 55), at Gull Bay, Ontario,