Pinard, J. [Translation]:—The Court having given leave to set down for argument the special case submitted by the parties in lieu of trial, pursuant to Rule 475 of this Court, and the said argument having been presented, the Court must now rule

Reed, J.:—The plaintiff appeals a reassessment of his taxable income for the 1981 and 1982 taxation years. The Minister of National Revenue reassessed the plaintiff on the basis that certain amounts should have been included in his income for those

McNair, J.: —This is an interlocutory application by the defendant to strike the plaintiff's statement of claim on the following stated grounds, viz:

Le juge Lacombe: —Nous sommes d'avis d’accueillir la présente demande faite en vertu de la Loi sur la Cour fédérale.

Reed, J.: —The issue in this case is a narrow one: is the plaintiff who is an insurance broker and agent entitled to treat commissions he has received from the Insurance Corporation of British Columbia (hereinafter referred to as ICBC) as

Heald, J.:—This appeal from a judgment of the Trial Division relates to assessments of the appellant by the Minister of National Revenue (the Minister) for income tax for the taxation years 1981 and 1982. The issue between the parties is the

Hughes, J.:—The respondents were charged jointly on December 3, 1986 with one count of unlawfully evading the payment of income tax and three counts of unlawfully making false or deceptive statements in Print Three Inc’s income tax returns, contrary to