Walsh, D.J.: —This action came on for hearing by way of trial de novo on appeal by plaintiff from a decision of the Tax Court of Canada, dated August 17, 1984, maintaining defendant's appeal from an assessment of his income for h is

Teitelbaum, J:—The plaintiff, Special Risks Holdings Inc., filed with the Registry of the Federal Court of Canada, on March 4, 1988, a statement of claim wherein plaintiff requests the following:

Martin, J.:—The plaintiff, Signum Communications Inc., is the successor, by way of several amalgamations, of McConnell Advertising Company Limited (McConnell). At issue in this matter is whether McConnell, which was one of the limited partners of the limited

The Associate Chief Justice: —In these actions, brought pursuant to subsection 172(2) of the Income Tax Act, S.C. 1970-71-72, c. 63, as amended, the plaintiff appeals the reassessments for the 1977, 1978 and 1979 taxation

Martin, J.:—The plaintiff appeals the defendant's refusal to allow as a deduction from her 1985 taxable income the sum of $84,774 claimed as a non-capital loss pursuant to the provisions of section 111 of the Income Tax Act which

The Associate Chief Justice: —In these actions brought pursuant to subsection 172(2) of the Income Tax Act, S.C. 1970-71-72, c. 63, as amended, the plaintiff appeals the reassessments for the 1976 and 1977 taxation years

Cullen, J.:—This is an appeal heard in the City of Saint John, New Brunswick against an income tax assessment for the year 1975 in which the Minister of National Revenue (MNR) assessed the taxpayer a capital gain on the sale of real property.

Martin, J.:—This is a case stated for the opinion of the Court on the effectiveness of ''Third Party Demand for Payment" and a "Demand for Tax on Assigned Accounts" issued pursuant to subsections (6) and (10) of section 52 of the Excise

MacGuigan, J. (Urie, J. concurring): —This appeal, from a judgment of Muldoon, J. of February 17, 1987, relates entirely to section 34 of the Excise Tax Act, which reads as follows:

Urie, J. (MacGuigan, J. concurring):—This appeal is from a judgment of the Trial Division which allowed the appeal of the respondent from reassessments for income tax made by the Minister of National Revenue (the "Minister") in respect of the respondent's