Reed, J.:—The main issue in this case concerns the extent to which the separate corporate identity of a subsidiary company can be ignored. This question is sometimes phrased by asking, "when do the courts lift the corporate veil”; or perhaps more

Marceau, J. (Hugessen, J. concurring): —On March 7, 1988, Special Risks Holdings Inc., a Canadian corporation, filed a statement of claim, in the Trial Division of this Court, against Her Majesty the Queen. An application was made on behalf of the

Mahoney, J.: —This is an appeal from the Trial Division which held that a reserve established by the appellant in respect of expected outlays to perform its obligations to customers under maintenance agreements for household appliances was not deductible

Cullen, J.:—The parties agreed to the following facts:

Collier, J. [orally]:—This is an appeal from a decision of the Tax Review Board. The plaintiff claimed, among other things, to deduct from her 1976 tax payable an amount of $1,100 contributed to a federally-registered political party. (See Sections 2 and

Urie, J.:—The issue raised in this appeal from a judgment of the Trial Division, which dismissed the appeal of the appellant from a decision of the Tax Review Board, is whether the respondent was entitled to deduct, as it did in its tax

Reed, J.:—The main issue raised by the plaintiff in this case is whether section 87 of the Indian Act, R.S.C. 1970 c. 1-6, operates so as to entitle the plaintiff, as purchaser of certain commodities, to a refund of the federal

Dubé, J.: —By this originating motion the applicants seek an order pursuant to section 18 of the Federal Court Act in the nature of certiorari quashing the decision (in fact two decisions) of the Minister to make

Rouleau, J.:—The plaintiff is appealing by way of trial de novo the reassessment of his income tax returns for the 1981, 1982 and 1983 taxation years.

Lysyk, J.:—The petitioners seek an order quashing a warrant to enter and search issued by McEachern, C.J. on February 27, 1987 pursuant to section 231.3 of the Income Tax Act, S.C. 1970-71-72, c. 63, as amended ("the Act”). The