Stone, J.A.:—This is an appeal from a judgment of the Trial Division rendered July 11, 1990, which allowed the appeal of the respondent from the reassessment of the Minister of National Revenue dated August 6, 1987, in respect of its 1982 taxation

Dubé, J.:—In a nutshell, the issue in this matter is whether the sum of $250,000 paid to the plaintiff was” on account of special management services" provided by it, as assumed by the defendant, or part of the proceeds of disposition of its

Hugessen, J.A.:—This is an appeal and a cross-appeal from a decision of McNair, J. rendered October 25, 1990. By that decision, the trial judge allowed in part the taxpayer's appeal from its assessments for the 1974 and 1975 taxation years.

Marceau, J.A.:— In spite of the able presentation of Mr. Henderson, we are of the view that this appeal cannot succeed. As we understand the analysis of subsection 31(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C.

Jerome, A.C.J.:—This application by the plaintiff for an order that paragraph 167(5)(a) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72,

MacPherson, C.J.Q.B.:—This case raises the important question as to both the constitutionality and the Charter implications of subsection 224(1.2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63), as amended (the

Scott, C.J.M.:- C.J.M.:—

Waite, J.C.Q.B.A.:—This is an application by a taxpayer to quash three search warrants issued on January 22, 1990, pursuant to the provisions of section 231.3 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72,

Errico, B.C.S.C.J.:—This is a motion directed to be heard at a pre-trial conference. It is for a declaration of the priorities to funds held by the petitioner as receiver-manager of Esket Wood Products Ltd. (Esket). The petitioner is also the trustee in

Hugessen, J.A.:—This is an appeal and a series of cross-appeals from a decision by which the motions judge ordered the production, subject to a protective order, of certain documents and information said by the Crown's representative on discovery to have formed a basis