Walsh, J.:—Applicants move for an order pursuant to section 18 of the Federal Court Act and section 24 of the Constitution Act, 1982 —

Teitelbaum, J.:—This is an action by plaintiff, Her Majesty the Queen, against the defendant, Caisses Enregistreuses Métro Canada Ltée (Métro) wherein plaintiff is claiming the sum of $17,006.36. The said sum for which plaintiff is presently claiming is a

Cullen, J.:—The plaintiff taxpayer, a private holding and investment company, was incorporated pursuant to The Companies Act of Saskatchewan on or about the beginning of 1962.

Urie, J. (Heald, J. concurring): — This is an appeal from a judgment of Mr. Justice Collier in the Trial Division, in which he allowed the respond ent's appeal from an assessment issued by the Minister of National Revenue (“the Minister") with

Joyal, J.:—Prior to the date set for the trial of the foregoing actions, it was agreed that they should proceed together on the basis of common evidence.

Stone, J.:—This appeal raises questions concerning the interpretation to be given certain provisions of the Income Tax Act (the “Act’’) as it stood both in 1968* [1] and 1969.t [2] It is

Heald, J.:—We do not need to hear you, Ms. Lee. We are all of the view that the learned trial judge correctly applied the provisions of paragraph 20(1 )(c) of the Income Tax Act to the facts of this case. We share

Addy, J.:—This is an appeal from a decision of the Tax Court of Canada pertaining to the reassessment of the plaintiff for income tax purposes for the 1980 taxation year.

Teitelbaum, J.:—Plaintiff, Her Majesty the Queen, is claiming from the defendant, Dame Andrée Denise Pharand (Pharand) the total sum of $84,759.19.

Collier, J.:—This action was heard at the same time as another, T-1375-80. There was common evidence and common issues. The reasons in this action will apply in the other.