Jerome, J.:—This motion for an order compelling the respondent (defendant) to produce certain documents and reattend to be examined on their contents, came on for hearing at Edmonton, Alberta on December 1, 1989. On January 1, 1990 I dismissed the motion
Hutchinson, J.:—Two companies, Precambrian Shield Resources Limited (the plaintiff or Precambrian) and Dover Park Development Corporation Ltd. (Dover Park) entered into a conveyance and management agreement dated May 14, 1985 (the carve-out agreement). By virtue of a
Coultas, J.: —This is yet another in the long litany of cases in which a lawyer claims solicitor-client privilege in respect to documents pertaining to a client, which are about to be seized under the provisions of the Income Tax
Joyal, J.: —There is pending before this Court an appeal by the plaintiff from an assessment issued by the defendant with respect to the plaintiff's 1985 taxation year.
Le juge Marceau:—Cet appel est dirigé contre une décision de première instance qui a rejeté l'action intentée par l’appelante en contestation de la validité d'une cotisation d'impôt émise par le Ministre du Revenu national pour l'année d'imposition 1980.
Pratte J.A.:—This is an appeal from a judgment of the Trial Division (McNair, J.) dismissing the appellant's appeal from a reassessment of his income tax for the 1979 taxation year. That reassessment had been made on the basis that, during that
Jerome, A.C.J.:—Thank you, Mr. Shaw. I don't need to hear you in reply, Mr. Cherniawsky. I can’t agree with the Crown's position or the Crown's submission here today. I think that Mr. Shaw was candid enough in closing his argument to refer to
Jerome, A.C.J.: —I'm not going to call on you, Mr. Chalmers. Thank you.
Collier, J.:—This is an appeal from a decision of the Tax Court of Canada, [1985] 1 C.T.C. 2390. That Court held the defendant was entitled to amend the forward averaging election form for his 1982 taxation year.
Jerome, A.C.J. (orally):— Mr. Steven, I’m sorry, I can't find—I don't need to call you, Mr. Kennedy. I can't find in favour of the taxpayer in this case. My reasons are as follows.
