Stratton, J.A.: — The issue in these two appeals involves the determination of entitlement to certain funds wherein Revenue Canada is the competing creditor in the first named action against the appellant, Lloyds Bank Canada ("Lloyds") and in the

McDonald, J.:—In my previous reasons for judgment dated January 19, 1989, ([1989] 1 C.T.C. 401; 89 D.T.C. 5279) I held that, under subsection 224(1.2) and (1.3) of the Income Tax Act, Revenue Canada's claim overrides the existing

Baudouin, J.: —

Muldoon, J.:—This is the defendant's application to compel answers and compliance with undertakings on discovery, as well as production of documents, pursuant to Rules 455(18) and 455(2). The individual being questioned to provide answers for the plaintiff has been

Denault, J.:—This is an appeal by the plaintiff, Walter G. Sweeney, from a reassessment by the Minister of National Revenue with respect to the plaintiff's 1983 tax return by which a taxable capital gain of $312,500 was added to the plaintiff's

Mahoney, J.A.:—The applicant applies under section 28 of the Federal Court Act, R.S.C. 1985, c. F-5 to set aside the refusal of the Tax Court of Canada on an interlocutory application to vacate summarily on Charter grounds the

Strayer, J.: —

Martin, J.:—At issue in this matter is whether $300,000 paid by Outboard Marine Corporation of Canada Ltd. (“OMC”) upon the termination of its distributorship agreements with the plaintiff should be characterized as an income payment, as the defendant claims,

McNair, J.: —This action is an appeal by the plaintiffs as personal representatives of the deceased taxpayer, Evan Wesley George Bodrug, from an income tax reassessment for the 1980 taxation year, whereby the Minister of National Revenue determined that

Oliver, J.:—Kalvan Gill was charged with 13 counts under the Income Tax Act, R.S.C. 1952, c. 148 (as amended), the "Act". Count 1 reads as follows:

Count 1