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

Jerome, A.C.J. [Orally]:—I indicated yesterday that I would deliver judgment in this matter and I am now prepared to do so. In my view, this appeal must be dismissed. There are three or four reasons. The first and foremost is that, in my

Martin, J.:—The plaintiff, Rolls-Royce (Canada) Limited, is the corporation resulting from the merger of Rolls-Royce (Canada) Limited and Bristol Aero Industries (Mtl) Limited on June 16, 1979.

Décary, J.A. (Heald and Linden, JJ.A, concurring):—The appellant has been in the business of manufacturing pre-cast concrete septic tanks since June 1970. From the time it commencée! doing business, the appellant has had a dispute

Reed, J. [Orally]: —1 do not think it necessary to review in any extensive way the facts in this case. Agreed statements of facts have been filed which speak for themselves. It suffices to note that it was agreed that Jet A-1 Fuel is: (a)