Décary, J.A.:—This is an appeal under subsection 172(4) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") from the deemed refusal by the Minister of National Revenue (the Minister) to register the

Jerome, A.C.J. [Orally]:—When I heard this argument this morning on this question of law, I indicated that I would return this afternoon at 3:30 to deliver judgment. I'm ready to do so.

Strayer, J.: —

MacKay, J.:—These are three actions, tried together on similar facts, in which Lutheran Life Insurance Society of Canada (“the Society") appeals reassessments, all dated September 9, 1982 and later modified by reassessments dated March 16, 1983, made by the

Rouleau, J.:—This motion came before me at Vancouver on September 9, 1991. The defendant is seeking to strike the plaintiff's statement of claim pursuant to Rule 419 of the Federal Court Rules. He argued that the notice of appeal

Strayer J.: —

Rouleau, J.: —This motion by the defendant is for an order pursuant to Rule 336(5) of the Federal Court Rules reversing the decision of the Associate Senior Prothonotary dated September 30, 1991, wherein he refused to grant the defendant's motion

MacKay, J.: —In this action the plaintiff, Mary Edwardes, appeals, pursuant to subsection 172(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the 'Act") as that section applied at the relevant time,

Stone, J.A. [Orally]:—The applicant seeks to set aside an order of the Tax Court of Canada made on June 13, 1990 whereby it was determined that the applicant did not require an order extending time wherein to institute an appeal with respect

Reed, J.:—The issue in this case involves the proper interpretation of subparagraph 53(2)(c)(v) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") and whether it is applicable to the facts of this