Mahoney, J. (Heald, J concurring):—This is an appeal from an interlocutory order by the other defendant in the action described in my concurrent reasons for judgment in appeal no. A-365-86. For the reasons given therein, I accept that
Mahoney, J.:—This appeal is taken against the following interlocutory order of the Trial Division:
Urie, J.:—This appeal from a judgment of the Trial Division in which the appellant’s appeal from a reassessment for income tax was dismissed, raises an interesting question of statutory interpretation.
Pratte, J.:—We do not need to hear you, Mr. Vita.
Dubé, J:—This motion (heard all day yesterday) is for a writ of prohibition restraining the Tariff Board from holding a hearing to reconsider its decision dated September 19, 1986 in Reference/Appeal No. 2294. The Board hearing is to be held tomorrow,
Hugessen, J.:—The respondent, The Consumers' Gas Company Ltd., in the normal course of affairs each year receives payments from third parties in respect of certain pipeline relocation work carried out at the latter's request.
Ketchum, Prov. Ct. J.:—The Information against this accused charges four counts of failure to comply with paragraph 231 (3)(a) of the Income Tax Act of Canada. The Crown seeks convictions on all four counts and the imposition of the penalties provided by subsection 238(2) of the Income Tax Act.
McNair, J.:—This is an appeal by the plaintiff from a decision of the Tax Review Board dated December 22, 1981 whereby the plaintiffs appeals from assessments of income tax for the 1975 and 1976 taxation years were dismissed. The notices of
Denault, J. [Translation]:—The plaintiffs are claiming a refund of excise tax paid in error on the importation of wigs. The point at issue is whether the defendant must refund the taxes paid within two years of the applica- tion for a refund
MacGuigan, J.:—This case raises a classic issue of income tax law. In the words of the Lord Justice Clerk (Macdonald) in Californian Copper Syndicate Limited v. Harris (1904), 5 T.C. 159 at 165, “‘Is the sum of gain that
