Angers, J.A.: —On the basis of ex parte applications made by the agents of the Minister of National Revenue, Turnbull, J. of the Court of Queen's Bench issued search warrants on July 5, 1986 with respect to the appellant

Kurisko, J.: —This is an application brought before me as a local judge of the Supreme Court of Ontario by the above-named solicitors under section 232 of the Income Tax Act to determine their claim of solicitor and client

Peter A.K. Giles, A.S.P.:—The plaintiffs in this case have each been reassessed for income tax purposes in each of five taxation years. Most of the transactions in each year giving rise to the reassessment of each plaintiff in each year

Rouleau, J.:—The plaintiff appeals the notices of reassessment issued by the Minister of National Revenue with respect to his 1980 to 1984 taxation years. This action was commenced by statement of claim on November 25, 1986.

Strayer, J.: —

Stone, J.:—This appeal is from a judgment rendered April 8, 1988 by McNair, J. in the Trial Division, whereby he dismissed a claim by the appellant for recovery of a sum of money which the respondent had set up in statutory set-off!

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: