Teitelbaum, J.:—The plaintiff, International Mercantile Factors Ltd., is bringing forth four appeals from four decisions of the Minister of National Revenue (Minister). Each proceeding is brought for each of income tax returns reassessed and affected by a decision

The Court:—We have not, in this appeal, been asked to address the issues on the basis of infringement of any rights accorded by either the Canadian Charter of Rights and Freedoms or the Canadian Bill

Heald, J.A.: —This is an appeal from a decision of the trial division ([1989] 1 C.T.C. 32; 89 D.T.C. 5006) wherein the respondent's appeal with respect to his 1979 taxation year from an assessment made by the Minister of National Revenue

Stone, J.A.:—This is an appeal from a judgment of the trial division rendered December 15,1988 [1] , whereby the respondent's appeal from an assessment of income tax was allowed with costs. The issue before the trial judge was

Jerome, A.C.J.:—This action by way of appeal from a decision of the Tax Court of Canada came on for hearing at Toronto, Ontario, on January 24 and 25, 1990. The disputed assessments concern the plaintiff's 1981 and 1982 taxation years and arise

Stone, J.A.: —This is an appeal from the judgment of Muldoon, J. rendered September 21, 1984, whereby the appellant's appeal from the decision of the Tax Review Board with respect to reassessments of income tax for the taxation years 1974,1975

Wilson, J.: —This appeal raises the question of the constitutional validity of subsection 231(3) of the Income Tax Act, R.S.C. 1952, c. 148, in light of section 8 of the Canadian Charter of Rights

MacGuigan, J.A.:—The neat question in this case is whether an income tax reassessment is invalid because it is issued in the name of a company which has already amalgamated with other companies to form a new corporation.

Martin, J.:—The defendant taxpayer claims as a moving expense under the provisions of paragraph 62(3)(e) of the Income Tax Act, R.S.C. 1952, c. 148, as amended by S.C. 1970-71-72, c. 63, s. 1, the lump sum payment of $5,811.60 paid

Denault, J.: —[Translation.] The plaintiff is seeking rescission of a notice of reassessment issued against her by Revenue Canada, Taxation, in the amount of $98,922.53 for the 1982 taxation year.