McGillis, J.:—The appellant Jocelyn Ghent Mallett appeals from a decision of the Tax Court of Canada dismissing her appeal concerning the deductibility of moving expenses claimed by her in the 1985 taxation year.

Hugessen, J.A.:—While it is trite law that a taxpayer may so arrange his business as to attract the least possible tax (see Duke of Westminster's case, [1936] A.C. 1), it is equally clear in our view that the reduction of his own tax

MacKay, J.:—In this action the plaintiff appeals from a decision of the Tax Court of Canada (United Equities Ltd. v. M.N.R., [1989] 2 C.T.C. 2171, 89 D.T.C. 391 (T.C.C.)), pursuant to section 172 of the Income

Reed, J.:—The issue raised in the present proceeding concerns the interpretation of a waiver signed by the plaintiff pursuant to subparagraph 152(4)(a)(ii) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the

Joyal, J.:—This is an appeal by the Crown by way of a trial de novo from a judgment of the Tax Court of Canada delivered on April 14, 1986.

Giles, A.S.P.:— When this motion came on before me, Mr. Klotz responding, indicated that he had been retained only to present argument with respect to the alleged inadequacies of the authorization for Olympia Interiors Ltd. to commence the action. I indicated that Mr.

MacKay, J.:—This action is an appeal from an income tax reassessment by the Minister of National Revenue of the plaintiff's return of income for its 1980 taxation year. A statement of claim was filed December 30, 1985 (and subsequently amended December 12, 1986),

MacDonald, J:—This is an application to confirm a registrar’s report ordering that the interest of the respondent in certain of his lands is liable to be sold under the petitioner's judgments.

MacLeod, J.:—This application is to settle competing claims to funds which have been paid into court by Saskatchewan Government Insurance (S.G.I.) and to declare certain rights as between the parties.

Drake, J.:—On February 24 last Cohen, J. authorized action by the petitioner in accordance with subsection 225.1(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). This section provides for a