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

Martin, J.: —In the course of reviewing the plaintiff's income tax returns for the taxation years from 1976 to 1979, it became apparent to the Revenue Canada tax auditors that the plaintiff was not reporting all of her income. Since at

Teitelbaum, J.:—The plaintiff, Her Majesty the Queen, hereinafter referred to as the "Crown", appeals, by means of a direct action, a judgment of the Tax Court of Canada delivered on April 23, 1987 whereby the appeals by the defendant, Mattabi Mines

Stone, J.A. (Pratte and Desjardins, JJ.A., concurring): —This appeal from a judgment of the Trial Division raises an issue as to whether the receipt by the appellant of a $229,000 interest-free loan required him, in computing his

Collier, J.:—There are here three related appeals from reassessments of income tax by the Minister of National Revenue. Technically, the appeals are from the then Tax Review Board. But the Board did not hear or decide the appeals on the merits.