Hugessen, J.:—We are all in general agreement with the reasons and conclusions of the learned trial judge. We do not read subsection 32(1) of the Income Tax Act! [1] as requiring a taxpayer belonging to the

Hugessen, J.:—The appellant is an employer. It withheld amounts from its employees' wages in respect of income tax, as required by section 153 of the Income Tax Act. It did not remit those amounts within the time prescribed

Mahoney, J. (MacGuigan, J. concurring): —This appeal is concerned with the application of subsection 31(1) of the Income Tax Act to the respondent in respect of his 1977,1978 and 1979 taxation years. The issue is

Joyal, J.: —The individual plaintiffs appeal against their tax assessment disallowing certain business expenses claimed by them in their returns for the 1983 taxation year. The plaintiffs all reside in the Greater Vancouver area.

Pinard, J. [Translation]:—The appeal at bar is an action under subsections 172(1) and 175(3) of the Income Tax Act, S.C. 1970-71-72, c. 63 and its amendments, which was lodged by the taxpayer St-Romuald Construction Ltée following a

Pinard, J. [Translation]:—The case at bar is an appeal by the plaintiff of a decision by the Tax Court of Canada which had upheld notices of tax reassessments from the Minister of Revenue Canada serving to deny this taxpayer the right to

McTaggart, Co. Ct. J.:—Crown appeal from acquittal of three counts under the Income Tax Act, R.S.C. 1952 c. 148 as amended.

McQuaid, J.:—This is an application for an order pursuant to subsection 232(4) of the Income Tax Act, R.S.C. 1952, c. 148, as amended, for a determination whether Martin Visser enjoys a solicitor-client privilege with respect to

Sherstobitoff, J.A.: — The major issue on this appeal is the validity of a certificate under subsection 244(4) of the Income Tax Act, S.C. 1970-71-72, c. 63, certifying the day on which evidence, sufficient in the opinion of

Stratton, C.J.N.B.:— The issue in this appeal is whether the appellant's Registered Retirement Savings Plan of which the respondent is trustee could be collapsed by the trustee and the proceeds paid over to Revenue Canada pursuant to a demand made under