Mogan, T.CJ.:— When filing her 1987 income tax return, the appellant claimed Ontario tax credits of $500. By notice of reassessment, she was allowed. an Ontario tax credit of only $42.20. She served a notice of objection but the respondent confirmed

Lamarre Proulx, T.CJ.:—This is a motion by the respondent asking the Court to dismiss the appeals by Rideau Arcades Ltd. and Arcade du Vieux Montréal Ltd. and to allow the appeal by Gary Yott, in accordance with the terms of an agreement

Denault, J.: —The garnishee has applied for revocation of judgment and is seeking to be relieved of its failure to make a declaration upon service of a seizure. The party seeking rescission argued that there was a postal delay, while the party subject

Rouleau, J.: —In this case the plaintiff appeals an assessment of the Minister of National Revenue wherein excise tax and federal sales tax was levied on cooking wine imported by the plaintiff during the years 1986 and 1987.

Jerome, A.CJ.:—The respondents' applications by way of originating notice of motion for a review, pursuant to subsection 225.2(8) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), of my order dated

Heald, J.A. (Hugessen and MacGuigan, JJ.A concurring):—We have not been persuaded that the learned trial judge committed any reviewable error herein. In our view, the facts at bar simply do not establish a borrowing by the taxpayer so as to permit

Dubé, J.:—Le demandeur, un médecin radiologue de Montréal, Qc., réclame la somme de $18,270.14, à titre de remboursement d'impôt dû depuis le 3 juin 1980, qu'il allègue n'avoir jamais reçue.

Mahoney, J.A. (Stone and Desjardins, JJ.A., concurring):—This is an appeal from a reported decision of the Trial Division [[1989] 2 C.T.C. 128; 89 D.T.C. 5370] which granted the respondent a declaration that the Minister of National Revenue is not statute

Stone, J.A. (Heald and Linden, JJ.A., concurring):—The issue raised by this appeal is a narrow though important one. It concerns the interpretation to be given to the phrase "cost to the taxpayer” in subparagraph 54(a)(ii) of the Income Tax

Heald, J.A. (Stone and Linden, JJ.A., concurring):—This is a section 28 application to review and set aside the decision herein of Judge J.A. Brulé, a judge of the Tax Court of Canada dated March 15, 1991. In that decision Judge Brulé dismissed