Stone, J.:—This appeal is from the respondent's decision dated February 24, 1987 denying the appellant registration as a “charitable organization” pursuant to the provisions of paragraph 149.1(1)(b) of the Income Tax Act, R.S.C. 1952, c. 148

Pratte, J.:—We do not need to hear you Mr. MacLean. While we cannot subscribe to every assertion made by the trial judge in his reasons, we have not been persuaded that he erred in failing to find negligence on the part of the

The Court:—The appellant was convicted in Provincial Court of wilfully evading the payment of federal taxes imposed by the Income Tax Act by failing to declare taxable income in the amount of $141,917.23 for the taxation years

Whealy, D.C.J.:—This is a summary conviction appeal by the Crown from the decision of His Honour Provincial Court Judge T. Mercer in which he stayed count one of the information because he found that the accused had been placed in double jeopardy

Urie, J.:—This appeal from a judgment of the Trial Division was heard together with Appeal No. A-793-83, The Queen v. Jager Holdings (Calgary) Ltd. The actions from which the appeals arose were tried together using the

Reed, J.:—The defendant brings a motion to strike out the plaintiff's statement of claim because the plaintiff has not provided proper discovery of documents before proceeding to trial. Under Rules 447 and 458 of the Federal Court Rules parties are

Pinard, J.:—These are appeals by the plaintiff from the judgment of the Tax Court of Canada dated September 26, 1983 allowing in part defendant's appeals from income tax assessments for his 1977, 1978 and 1979 taxation years.

McNair, J.:—This is an appeal by the plaintiff from the reassessment of income for its 1977 taxation year whereby the sum of $92,795 claimed as a deduction for deferred and unearned franchise income was added to the plaintiff's active business income

Joyal, J.:—On June 2, 1982, Revenue Canada, Taxation, directed that under the provisions of subsection 247(2) of the Income Tax Act, the plaintiffs, Maritime Forwarding Ltd. and Jaans Leasing Limited, be deemed to be associated with

Teitelbaum, J:—This is an appeal, by way of a statement of claim, by plaintiff, Her Majesty the Queen, from a judgment of the Tax Court of Canada.