Muldoon: — Counsel for the Deputy Attorney General of Canada moves to strike out the plaintiff’s statement of claim pursuant to Rule 419(1)(a), that is, that it discloses no reasonable cause of action. The expression of a cause of action must

Le juge Joyal: —La demanderesse s'oppose à un avis de nouvelle cotisation daté du 5 janvier, 1984, dirigé contre elle pour l'exercice financier terminé le 31 octobre, 1981.

Zuber, J.A. (Blair and Griffiths, JJ.A. concurring) (orally): —In 1986 Her Majesty the Queen filed a claim as a preferred creditor against the bankrupt estate of Albert John Norris. The claim was disallowed by the trustee in bankruptcy. The Crown

Van Der Hoop, J. (orally);—The appellants appeal from a conviction on three counts of failing to comply with a demand from the Ministry of National Revenue. That demand was made pursuant to paragraph 231.2(1)(a) of the Income Tax

Desjardins, J.A. (Pratte and Stone, JJ.A. concurring):—The issue raised in this appeal concerns essentially the constitutional validity of section 231.3 of the Income Tax Act, R.S.C. 1952, c. 148, as added by S.C. 1986, c. 6 ("the Act")

Teitelbaum, J.:—The plaintiff, Joseph Levy, hereinafter referred to as Levy, appeals, by means of a direct action, a judgment of the Tax Court of Canada delivered on November 6, 1985 whereby the Tax Court of Canada allowed the appeals of Levy from

Pinard, J.:—This is an appeal in the form of an action pursuant to subsections 172(2) and 175(3) of the Income Tax Act, S. C. 1970-71-72, c.63, as amended, brought by the taxpayer Karben Holding Ltd. after it was notified

Hollingworth, J.:—This is an application for the determination of a contract agreement by and between Fuller (contractor) and the Ottawa Civic Hospital (the owner) in respect of the following question:

Joyal, J.: —The plaintiff seeks from this Court a declaratory judgment. The issue involves an interpretation of the Income Tax Act. It requires specifically an interpretation of that statute dealing with the power of the Minister of

Mahoney, J.A. (Heald, J.A. concurring):—This is an appeal from the dismissal with costs of the appellant's application to the Trial Division for mandamus requiring the respondent to certify its nursing homes under section 68.24 of the Excise