Marceau, J.A.: —In spite of the able argument of counsel for the appellant, we have not been persuaded that the judge of first instance has committed any reviewable error in disposing of the case as he did. It may be that some of

Marceau, J.A.:—We are of the view that this appeal cannot succeed.

Reed, J.:—There are two main issues in this case. The first is whether subsection 225.1(5) of the Income Tax Act, (R.S.C. 1952, c. 148 as amended to February 25, 1987) requires that a taxpayer personally sign a letter of abeyance

Le juge Pinard: —Si vous aviez accepté l'offre d'ajournement que j'ai faite avant que vous ne commenciez à plaider pour prendre connaissance de l'arrêt Porter par le juge Joyal, vous vous seriez rendu compte à quel point cet arrêt-là est

Muldoon, J.: —The plaintiff appeals from reassessments of his income tax in regard to the taxation years 1977, 1978, 1979 and 1980. Although this appeal, which was heard in Saskatoon, Saskatchewan, proceeds by way of a trial de novo,

lacobucci, C.J.: — This is an appeal by the Minister of National Revenue ("Minister") from the judgment of the Federal Court-Trial Division, which dismissed with costs an appeal by the Minister from a judgment of the Tax Review Board. The

Muldoon, J.:—The plaintiff is an ardent aeroplane pilot. That salient fact is the matrix for this action, being an appeal from notices of reassessment effected by the Minister of National Revenue (hereinafter: the Minister, or M.N.R.) under the Income

McNair, J.:—This is an appeal by the plaintiff, pursuant to subsection 172(1) of the Income Tax Act, from a decision of the Tax Court of Canada allowing in part the defendant's appeal from reassessments of his income for

Strayer, J.: —

Jewers, J.:—The applicant appeals from a decision of the Board of Revision of the respondent City of Thompson dated January 24, 1989 which dismissed the complaint of the applicant and sustained the assessment for the lands and premises known as 24