Collier, J. [Orally]:—The plaintiff claims consumption or sales tax from the defendant. The action is based on the Excise Tax Act, R.S.C. 1970, c. E.-13, as amended. The time period in issue is February 3, 1981 to July 31,
McNair, J. [Orally]:—This is the application of the plaintiff for an order pursuant to Rule 474 of the Federal Court Rules directing a preliminary determination of certain questions of law said to be relevant to the decision in
Jerome, A.C.J.:—This application by the Crown to strike the plaintiffs statement of claim came on for hearing at London, Ontario, on November 18, 1986. At the conclusion of argument, I indicated that the order would issue and that these brief written
Mahoney, J. (Pratte J. concurring):—! have had the advantage of reading in draft the reasons for judgment of my brother Heald herein and am in agreement with his definition of the sole issue and his summary of the essential facts.
Proudfoot, J.:—This matter comes before me by way of petition. The petitioners apply pursuant to section 231.3 of the Income Tax Act and pursuant to the court's inherent jurisdiction and section 24 of the Canadian Charter
Muldoon, J.:—The plaintiffs seek an order for service of their amended statement of claim, pursuant to Rule 307, on the defendants Reginald H. Norberg and Donald J. Sasnett in the State of Washington or elsewhere in the United States of America.
Dubé, J.:—The only issue left to be resolved in this income tax appeal is whether all pipes and valves located between the outlet connection of the main pipeline and the compressor stations (and the meter stations) are to be treated as an
Jerome, J.:—This is an action pursuant to section 172 of the Income Tax Act by way of appeal from a decision of the Tax Court of Canada. The matter came on for hearing at Edmonton, Alberta, on October 29, 1986. At
Collier, J.:—This is an appeal from the Tax Court of Canada. For practical purposes, it is a new trial.
Collier, J. [ORALLY]:—The plaintiff is a non-resident corporation. It is a wholly owned subsidiary of another American corporation. The parent manufactures solderless terminals and connectors and electronic wiring devices.
