Cullen, J.: —It is unfortunate that to date at least this Court has no jurisdiction to declare the plaintiff herein a vexatious litigant. Once again this plaintiff has abused the process of this Court, has made pleadings and arguments that are

Pratte, J.A.:—We have not been persuaded that Madame Justice Reed made any error in deciding as she did. The appeal will therefore be dismissed with costs.

Appeal dismissed.

Rouleau, J.:—This is an appeal by way of trial de novo from a decision of the Tax Court of Canada.

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