Pinard, J.:—By her action the plaintiff is claiming from the defendant payment of the balance of sales tax, penalty and accumulated interest pursuant to the Excise Tax Act, R.S.C. 1970, c. E-13, as amended.

Jerome, A.CJ.:—This matter came on for hearing at Edmonton, Alberta on September 13, 1990. The executrix of the estate of Alexander Boger, deceased, (the "plaintiff") appeals a decision of the Tax Court of Canada dated November 3, 1988 which dismissed

Pratte, J.A.: — We are all of opinion that the findings of facts of the trial judge were amply supported by the evidence and that he correctly applied the law to those facts.

MacKay, J.: —This is an application on behalf of the applicant to address the Court on the matter of costs, the costs in question being those included in an Order dated October 12, 1989. In that Order, which allowed the application by

Strayer, J.: —

Montgomery, J.:—These reasons are issued to advise the profession that, on the basis of a recent ruling of Revenue Canada, the scope of structured settlements has been expanded to apply in appropriate cases to self-insurers.

Joyal, J.: —This is an appeal by the plaintiff from a tax reassessment issued by the Crown with respect to the plaintiff's 1980 tax return. The effect of this reassessment was to add to the plaintiff's income for that year an amount of

Oliver, A.C.J.: —

Côté, J.A. (for the Court): —Here the vendor appellant had some producing resource properties on which it wished to raise money. The purchaser (not a party here) had some tax losses which it wished to sell. They and the

Young, P.C.J. [Orally]:—At the close of the Crown's case, the defence brought a motion for a directed verdict, indicating that the two counts before the court do not apply to the Crown's case and the evidence therein.