Teitelbaum, J.:—The plaintiff, Westcoast Petroleum Ltd. (Westcoast) is appealing, by means of a trial de novo, reassessments of its 1978-79 income tax returns in which the Minister added to Westcoast's taxable income, for the 1978 taxation year

Strayer, J.: —

Martin, J.:—The plaintiffs appeal the Minister of National Revenue's reassessments of their 1979 and 1980 income tax returns in which the Minister added to their taxable incomes for those years payments received by them from their employer which they claimed

Martin, J.:—The plaintiff appeals the March 13, 1984 judgment of the Tax Court of Canada allowing the defendant's appeal in respect of his farming losses, claimed for his 1977, 1978 and 1979 taxation years, portions of which losses were disallowed by

Boisvert, J.:—This is an appeal from a decision of Mackin, Provincial Court Judge, who dismissed two charges against the respondent under the Income Tax Act, R.S.C. 1952, c. 148 (as amended).

Sheppard, J.: The respondents apply by way of notice of motion to set aside the ex parte orders of the Honourable Judge van der Hoop dated October 12, 1988. The orders sought to be set aside emanate from two separate proceedings

Cooke, J.:—The respondents apply to strike out the plaintiff's statement of claim under Rule 27 on the ground that this Court has no jurisdiction to hear the action and that exclusive jurisdiction resides within the Federal Court of Canada pursuant to

Mahoney, J.:—The learned trial judge misstated the test of secondary intention propounded in Racine et al. v. M.N.R., [1965] C.T.C. 150; 65 D.T.C. 5098, when he asked himself "did Mr. Bean have in his mind the thought

Cullen, J.:—The question to be determined is who, as between the plaintiff and the defendant Crown, has priority to the $19,116.61 paid by Bell Northern Research (BNR) to the Department of National Revenue pursuant to the "Requirement to Pay” issued

Reed, J.:—The facts in this case are not in dispute. The defendant taxpayer purchased a thirty unit apartment building in 1975 for the purpose of obtaining income therefrom. The building was in bad repair. The defendant borrowed funds both to purchase