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.

Collier, J. [Orally]:—This is an appeal from a decision of the Tax Court of Canada. For all practical purposes, it is a new trial.

Dubé, J.:—Section 223 of the Income Tax Act provides that the Minister may file a certificate in the Federal Court with respect to an amount payable under the Act which has not been paid, and the certificate has the same

Rouleau, J.:—This is an application for the determination of the validity of the reassessment issued by the Minister of National Revenue to the plaintiff Forest Glenn (Dixie) Limited on June 21, 1981 for the income of a corporation known as "Dixie”

The Chief Justice (Stone, J. concurring):—This is an application to review and set aside a decision of the Tax Court of Canada granting the respondent an extension of time to file a notice of objection to a reassessment of his

Martin, J.:—The plaintiff, Interprovincial Co-Operative Limited, appeals from reassessments by the defendant, the Minister of National Revenue, deleting from the total value of goods dealt in by the plaintiff the value of goods which were shipped by suppliers

Strayer, J.:—This is an appeal from a judgment of the Tax Court of Canada of September 1, 1985, dimissing the plaintiff’s appeal from assessments of his income tax for the taxation years 1981 and 1982. The appeal is in respect of the amounts

Dubé, J.:—This motion turns out to be an application for the determination of a specific question of law under Rule 474 and not a motion to strike out under Rule 419. Rule 474 contemplates two stages: Firstly, an application for an order that

Urie, J.:—This is an appeal from a judgment of the Trial Division dismissing the appellant's appeal from an income tax reassessment for its 1976 to 1979 inclusive, taxation years. Briefly, the undisputed facts follow.

Rouleau, J.:—The plaintiff seeks to set aside an assessment by the Customs and Excise Branch of the Department of National Revenue which was made pursuant to paragraph 2(1)(f) of the Excise Tax Act, R.S.C. 1970 as amended by