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.

Hugessen, J.A. (Heald and Desjardins, JJ.A. concurring): —The appellant sued to recover the sum of $8 048.06 as an income tax refund for the year 1978. The Crown did not dispute the debt or the amount; the plea was

Pratte, J.A.: — We do not need to hear you, Mr. Malette. In spite of Mr. Basman's able argument, we have not been persuaded that the learned judge below erred within the meaning of subsection 28(1) of the Federal Court

MacKay, J.: —This was an application by the Attorney General of Canada, on behalf of the Minister of National Revenue for an order permitting officers of the Department of National Revenue to inspect and obtain photocopies of certain exhibits which

Joyal, J.:—The plaintiffs are the executors of the estate of the late Sir Leonard C. Outerbridge and are appealing the reassessment by the Minister of National Revenue in respect of the tax return of the deceased for the 1979 taxation year.