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
Strayer, ].: —
Strayer, J.: —Counsel has asked that I rule prior to trial with respect to the joint request by the plaintiff and the defendant that the evidence adduced before the Tax Court of Canada in this matter
McLellan, J.: —In these six proceedings Maritime Construction Ltd. and Raymond P. Slattery each appeal three separate convictions against each of them for failing to file income tax returns of Maritime Construction Ltd. following demands to do so. The
Pothier, J.P.C.Q.: — La Société Canadienne des Pneus Michelin Ltée est une corporation incorporée en vertu des lois du Canada. Elle fabrique des pneus pour fins de vente au Canada.
