Jerome, A.C.J.:—This matter came on for hearing on April 19, 1990, in Edmonton Alberta. The issue before me, that of the relative priority of the plaintiff's claim to funds owed by account debtors of the estate of J.K. Campbell and Associates Ltd.
Muldoon, J.:—This is a dispute about the interpretation of certain provisions in the Income Tax Act, R.S.C. 1952, c. 148, (am. S.C. 1970-71-72, c. 63) (the "Act"), which respective counsel for the parties say raises a case of first
Urie, J.A.: —This appeal is from orders of certiorari and prohibition granted by the Trial Division on September 4, 1986 [reported at [1986] 2 C.T.C. 325; 86 D.T.C. 6465]. The relevant facts which are not in dispute, are these.
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
