Cullen, J.:—This is an application for review of a requirement by the Minister of National Revenue that the applicant, John D. Merko, produce any “foreign-based information or document" relevant to the administration or enforcement of the Income Tax

Devine, P.J.: —Both Mr. Paulos and his company are charged, pursuant to subsection 238(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), with failing to file the returns of the corporation

Rouleau, J. [Translation]: —This is an appeal de novo from a decision of the Tax Court of Canada [reported [1985] 2 C.T.C. 2446] made on December 19, 1985, affirming a decision of the Minister of National Revenue. This matter was

McNair, J.: —This is an appeal by the plaintiff from the Minister of National Revenue's reassessment for the 1983 taxation year whereby the sum of $2,969,422, being the plaintiff's share of the proceeds of disposition of a property it owned in

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,