Brulé, T.C.C.J.:—This is an appeal from a reassessment of income tax for the 1987 taxation year which reassessment was made on the basis that the appellant was not entitled to deduct the sum of $24,750 under the provisions of either paragraph 60(b)

Tremblay, T.C.C.J.:—This appeal was heard on October 11, 12 and 13, 988, in Montreal, Quebec, and argument was heard on October 27 and 28, 1988, in Quebec City, Quebec. The decision was taken under reserve on December 21, 1988 upon receipt of

Rip, T.C.C.J.:—The issue in these appeals from income tax assessments for 1985 and 1986 is whether the appellant, Munich Reinsurance Company (Canada Branch) (“ Munich”), properly computed its income for those years in accordance with subsection 138(9) of the

Bowman, T.C.C J.:—I shall now proceed to render judgment in the case of Tom M. McLaughlin versus The Queen, Court Number 91-1438(IT).

Muldoon, J.:—Back on July 14, 1989, the above named applicants lodged in this Court a motion for:

Hugessen, J.A. (Pratte and Décary, JJ.A., concurring):—This case was pleaded both here and in first instance as though its resolution turned upon an arcane aspect of the law of real property, namely the ancient common law

Reed, J.:—The defendant brings a motion to have the plaintiff's statement of claim struck out because the plaintiff is a non-existent company. There is no doubt that the plaintiff was dissolved on May 17, 1988, pursuant to subsection 240(3) of the

Stone, J.A.:—This appeal is from an order of the Trial Division made November 30, 1990, in response to two questions of law submitted pursuant to Rule 474 of the Federal Court Rules and set down for determination pursuant

Rouleau, J.:—The plaintiff is appealing the decision of the Tax Court of Canada which upheld assessments by the Minister of National Revenue for income taxes and interest payable for its 1980 and 1981 taxation years.