Reed, J.:—These reasons pertain to several motions (two brought by the plaintiff, one brought by the defendant, Amway Corporation), which were all heard together and which are intertwined. A fourth was also heard at the same time but because further

Stone, J.:—The appellant alleges error of law on the part of the Tariff Board in its majority decision of February 23, 1983. By that decision certain goods imported into Canada by the respondent in 1980 from two shipping points in the United

Urie, J. (Heald, J. concurring:)—This is an appeal brought pursuant to section 60 of the Excise Tax Act, (the “Act”) from a decision of the Tariff Board which held that certain pipe, pipeline equipment and related

Rouleau, |.:—The plaintiff was initially incorporated and carried on business in Bermuda as of February 1972; it subsequently incorporated and carried on business in Canada as of June 15,1976. From the taxation years 1976 through 1979, it sought to deduct from

Collier, J.:—The applicant is a British Columbia company carrying on the business of scientific research and development. In April 1985, the company designated, pursuant to subsection 194(4) of the Income Tax Act, S.C. 1970- 71-72 c.

Strayer, J.:—By order of the Associate Chief Justice dated May 28, 1985 these two matters were heard together on common evidence. The plaintiff Boardman appeals with respect to his assessment under the Income Tax Act for 1977 and

The Chief Justice (Mahoney, J. concurring):—In April 1975 the respondent sold the Aberdeen Hospital at Victoria, B.C. to the provincial government for $1,125,000. This amount was allocated by the agreement as follows:

Strayer, J.:—These two appeals were, by order, tried together on common facts. They involve appeals by the same plaintiff with respect to reassessments by the Minister of its income in respect of its taxation years of 1980 (T-2005-83) and 1981

McNair, J.:—This is a 324 motion of the plaintiff for an order to strike out the defendant's defence under Rule 460 by reason of its failure to file and serve a list of documents as required by Rule 447(2) and, concurrently therewith, for

The Associate Chief Justice:—This appeal from a judgment of the Tax Review Board dated March 6, 1981, dismissing the plaintiff's appeal in respect of its 1973, 1974 and 1975 taxation years, came on for hearing at London, Ontario, on June