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.