Reed, B. [Orally]:—There is no dispute in this case concerning the applicable law. There is little dispute concerning the facts. What is in issue is the proper characterization of those facts.

Pinard, J. [Translation]: —

McKinlay, J.A.:—This is an appeal from the dismissal by the Honourable Mr. Justice Austin, dated September 15, 1989, of an application by the appellants to quash their committal for trial on four charges of uttering forged documents and two charges of

Cullen, J.:—On May 29, 1990, $56,641 U.S. currency and $17,000 Canadian currency was seized from the plaintiff by the R.C.M.P. pursuant to an order of the justice of the peace. The basis for the seizure was the possibility that an offence or

Muldoon, J.:—This appeal pursuant to the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") by way of a first-instance action, was heard jointly with a companion action, Suit No. T-563-86, of the same

Hugessen, J.A.:—This is an appeal from a judgment of Cullen, J. ([1988] 2 C.T.C. 213; 88 D.T.C. 6410). The only issue is with respect to the scope of an election made by the taxpayer under section 85 of the Income Tax Act,

Cullen, J.:— This is an action appealing a decision of the Tax Court of Canada concerning the plaintiff's 1983 taxation year.

Urie, J.A.:—There are three respondents in the six appeals at present before the Court. Each respondent was a plaintiff in appeals which came before the Trial Division in respect of assessments made against them by the Minister of National Revenue ("the

Strayer, ].: —

Desjardins, J.A.:—The sole question for determination in this appeal is whether a payment made by the respondent, in order to extinguish a stock option plan held in favour of certain of its officers and key employees, constitutes a deductible expense or