Walsh, J:—This is an appeal from reassessment of plaintiff’s income tax for its fiscal years ending on March 31, 1976, 1977 and 1978 which added revised taxable income of $89,289, $234,615 and $392,423 for the said years respectively as a result of

The Chief Justice:—The issue in this appeal is whether the Tariff Board erred in law in declaring that imported steel shot and grit, when used in the cleaning and peening of castings exported, are “materials consumed in the manufacture or

The Chief Justice:—In the opinion of the Court the majority of the Tariff Board applied an unduly narrow interpretation of the word “development” in subparagraph 6(b)(i) of Part XVII of Schedule III of the Excise Tax Act and

Reed, J:—The plaintiff seeks a reassessment of the income tax payable by it for the 1976 and 1977 taxation years on the ground that:

MacKinnon, ACJO:—On March 19, 1985, the Honourable Mr Justice Potts granted an order quashing three search warrants purportedly issued under the authority of section 443 of the Criminal Code, RSC 1970, c C-34. The warrants authorized certain

Strayer, J:—It was agreed by counsel that the decision in this case should equally apply in the case of Ridgehurst Apartments Limited v Her Majesty the Queen, court file number T-7946-82. For the sake of

Rouleau, J:—This is an appeal to the Federal Court, Trial Division, under subsection 172(2) of the Income Tax Act, RSC 1952, c 148 as amended, (“ITA”).

Joyal, J:—Cette cause connaît une longue histoire et j’ai bien l'impression qu’elle ne se terminera pas avec le jugement que je me propose de rendre.

Denault, J:—La demanderesse en appelle par procès de novo de la décision rendue par le commissaire Taylor de la Commission de Revision de l'impôt le 7 août 1981.

McEachern, CJSC:—The petitioners invoke sections 11(h) and 24 of the Canadian Charter of Rights and Freedoms in a challenge against penalties assessed under the Income Tax Act, incuding the return of such