Pinard, J.: —Par son action, la demanderesse réclame de la défenderesse le remboursement d'un montant de $24,975.46 à titre de retour d'impôts.

MacGuigan, J.A.: — The motions judge allowed an extension of time for appealing a decision of the Tax Court under subsection 167(4) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), without

Cullen, J.:—This is an appeal from a reassessment by Revenue Canada of the plaintiff's 1984 income tax return. The issue is whether the plaintiff had received a taxable benefit in respect of the forgiveness of a non-interest bearing loan from his

Décary, J.A.:—The Court has before it an appeal from a judgment by Pinard, J., which dismissed the appeal brought by the appellant from a notice of assessment issued by the Deputy Minister of National Revenue for the 1980 taxation year.

Teitelbaum, J. [Orally]:—Thank you, Mr. Wolofsky. I think I am ready to render my judgment. As is usual with M Wolofsky, he always comes out with very interesting arguments. In this particular case, 1, with all due respect, do not agree with

Cullen, J.:—This is an appeal from a determination of a question of law by the Tax Court of Canada, pursuant to subsection 174(4.1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the 'Act"). The appeal

MacGuigan, J.A.:—We have not been persuaded by the appellant that Martin, J. made any error of law.

Giles, A.S.P.: —The motion before me is by the respondent, the Crown, to quash the statement of claim which was issued to appeal the order of Goetz, J. of the Tax Court of Canada. Goetz, J. had quashed a purported appeal by the

Joyal, J.: —For some time in the period relevant to this appeal, the workings of the Scientific Research Tax Credit System ("SRTC") under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") had been

Décary, J.A.:—The appellant is challenging a judgment of Cullen, J. rendered on May 11, 1989. A that time the trial judge, as requested by the respondent, vacated notices of reassessment by which the minister of National Revenue had, first, disallowed deductions