Pinard, J.: —Upon reading all the affidavits and the other documents filed, upon hearing the testimony given by Raj Vohora, upon considering the particular situation and the nature of this particular case, and upon serious consideration of the arguments

Wright, J.: —

The Issue:

Does the Royal Bank of Canada ("Bank") have a prior right to moneys held by Saskatchewan Power Corporation which are also claimed by Revenue Canada, Taxation?

Montgomery, J. [Orally]: —

Bracco, J.A. (Laycraft, C.J., Stratton, J.A. concurring):—The appellant, Hutton, appeals the dismissal of his appeal to the Queen's Bench following his conviction in Provincial Court that he wilfully evaded payment of income tax. He was fined $30,000.

Rouleau, J. [Translation]:—This is an action brought by a non-resident Canadian, first, to have the Court invalidate pursuant to Article 15 of the Canada-United Kingdom Income Tax Convention a claim by the Department of

Skipp, J.:—The petitioner (hereinafter called "Guarantee") seeks an order that it is entitled to $33,863.25 plus accrued interest presently held by Carlson Construction Company ("Carlson"), a division of George Wimpey Canada Ltd. Revenue Canada claims entitlement to these

Denault, J. [Translation]: —Under cover of an action for a declaratory judgment, the application at bar is in fact a challenge to the order absolute imposing a charge on land (Rule 2400) and ultimately to a certificate registered pursuant to section

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