Hrabinsky, J.:—This is an application pursuant to Queen's Bench Rule 452(d)(i), (ii), (iii), (ix) and pursuant to subsection 23 of section 45 of The Queen's Bench Act, R.S.S. 1978, c. Q-1, as amended, for:

McNair, J.:—This is an appeal from the Minister's disallowance of sums deducted by the plaintiff as accounts payable in its taxation year ending February 28, 1983. The issue is whether the Minister acted correctly in characterizing these sums as "holdback

Teitelbaum, J.:—The plaintiff, King Edward Hotel (Calgary) Ltd., is appealing from a decision of the Tax Court of Canada upholding the Minister of Revenue's reassessment of the plaintiff's 1979, 1980 and 1981 income tax returns, on the basis that the

McNair, J.:—This proceeding originates from the applicants’ motion under section 18 of the Federal Court Act for an order to review and set aside a decertification order or revocation made by the respondent, Jeremy K.B. Kinsman, in

McNair, J.:—This action is an appeal by the plaintiff from the Minister's reassessment of her income for the 1982 taxation year, whereby she was assessed for a taxable capital gain of $11,850 attributable to the sale of her standardbred racing horse,

Cullen, J.: —In these actions, the plaintiff is appealing the reassessments to income tax for each of his 1985, 1986 and 1987 taxation years. The parties agreed to proceed on the basis of an agreed statement of facts and counsel requested

Reed, J.:—The issue in this case is a narrow one. It involves the correct interpretation of subparagraph 39(1)(c)(v) of the Income Tax Act’ [1] and, in particular, how that subparagraph relates to subsection 85(4) of

Addy, J.:—The plaintiff appealed against an income tax assessment issued by the defendant against it for the 1979 taxation year. Another action was also- instituted pursuant to which it contested the assessment for 1980. Both actions were ordered to be

Teitelbaum, J.:—The plaintiff, Mohawk Oil Co. Ltd. (Mohawk) carries on the business of distributing and marketing automotive fuels and convenience goods and oil and gas exploration. On November 27, 1978, Mohawk entered into a purchase agreement with Phillips

Hugessen, J.A.: —We are all of the view that this appeal must fail and that the appellant was properly assessed under sections 212 and 215 of the Income Tax Act to pay withholding tax on interest paid by it to its