Misener, Dist. Ct. J.: —This proceeding is, in effect, a motion to quash an appeal that the Crown has launched from the acquittals of Mr. Sommers directed on February 16, 1987 by His Honour Judge Charles, a judge of the

Mahoney, J.:—This is an appeal from a reported judgment of the Trial Division, [1987] 2 C.T.C. 79; 87 D.T.C. 5338. The matter proceeded to trial on an agreed statement of facts which is fully reproduced in the trial judgment. The essential facts

Grange, J.A.: — This is an appeal pursuant to leave granted by this Court, from the order of Mr. Justice Trainor on a case stated to him by Provincial Judge Langdon relating to the constitutional validity of subsection 231(3) of the

Trainor, J.:—This stated case is a test of the constitutional validity of subsection 231(3) of the Income Tax Act, R.S.C. 1952, c. 148 (am. 1970-71-72, c. 63), as amended, when read in the light of section 8 of the

Peter A.K. Giles, A.S.P.:—The motion before me on behalf of the defendant was pursuant to Rule 419(1)(a) for an order striking out the statement of claim as revealing no reasonable cause of action.

Reed, J.: —The issue in this case is whether certain expenses incurred by the plaintiff during the 1980 and 1981 taxation years are business expenses. The business to which they are alleged to relate is the operation of a campground as

Peter A.K. Giles, A.S.P.:—When this motion was set down for hearing, it was to strike the statement of claim. At the hearing the plaintiff sought to file an amended statement of claim. Counsel for the Crown indicated she was prepared

Steele J. [Orally]:—This is an application to cross-examine the informant Vettese on his information used to obtain a search warrant under the Income Tax Act. In an earlier appplication I granted such relief based on the Rules of

Le juge Desjardins: —La seule question en litige est celle de déterminer si le juge de première instance a erré en droit lorsque, dans un jugement en date du 19 novembre 1982, il a décidé qu'un montant de 171 496,13 $ reçu par

McNair, J.: —In this case, the plaintiff sues the defendant for recovery of a balance of $50,447.33 for work done and services provided at the request of the defendant, pursuant to an air charter contract entered into between Aero Trades