Cullen, J.: —On August 21, 1989, my colleague Mackay, J. ordered that the actions under Court Nos. T-1364-86, T-2864-86 and T-2866-86 be tried together on common evidence. The parties to this action have agreed that the sole issue of fact in

MacGuigan, J.A.:—This section 28 application is brought to review and set aside a decision of Tremblay, T.C.J. of the Tax Court of Canada of March 9, 1989. That decision dismissed a motion by the applicant that the individual respondents lacked standing

Lambert, J.A.:—Lester Lavers, Kalomira Lavers, and U.S. Dungaree Seafarers Ltd. were convicted in October, 1983 of wilfully evading payment of income taxes for the 1977, 1978 and 1979 taxation years. They were sentenced to pay fines. They appealed the

Taggart, J.A.:—The circumstances giving rise to this appeal are fully set out in the reasons for judgment of Mr. Justice McKenzie, whose judgment is one of two from which this appeal is taken. Mr. Justice McKenzie's reasons are reported in (1987),

Desjardins, J.A.: — The appellant, a Newfoundland company based in St. John's, is engaged in the business of generating, transmitting and distributing electrical energy to the public of Newfoundland. In the conduct of its business, it is required to

Collier, J.:—This appeal, and another one by the same plaintiff, from an assessment of income tax by the Minister of National Revenue for the years 1982 and 1983, were heard in conjunction with four other appeals. The other appeals were by related

Martin, J.: —The plaintiff, which sustained losses in the amount of $961,259 in its 1982 taxation year as a result of certain stock market transactions, claimed them as deductions against its taxable income on the alternate grounds that it was

McNair, J.:—These actions are appeals by the plaintiff, pursuant to sections 172 and 175 of the Income Tax Act, from a judgment of the Tax Court of Canada delivered on July 23, 1985, which allowed the defendants' appeals from

McNair, J.: —This is an appeal by the plaintiff from the Minister of National Revenue's reassessments of tax for the 1979 and 1980 taxation years whereby gains realized from the disposition of certain employee stock options and other shares in

Joyal, J.:—The Court is asked to determine whether or not certain company shares owned by the late Philip Van Son were vested indefeasibly in his widow Hilda Jardine within 15 months of Mr. Van Son's demise in October, 1980.