MacKay, J.:—This action, an appeal of a decision of the Tax Court of Canada rendered July 11, 1989, came on for hearing on June 27, 1991, in Halifax. At the commencement of the hearing, I allowed an application to amend the statement of
Hugessen, J.A.:—This is an appeal from a decision of the Trial Division allowing a motion by the respondents under Rule 419(1)(a) and striking out the appellants' statement of claim.
Stone, J.A. (Isaac, C.J., and Heald, J.A., concurring):—This is an appeal from a judgment of McNair, J. rendered January 16, 1990, whereby the respondent's action by way of appeal from a judgment of the Tax Court of Canada
McKinnon, J:— Total Petroleum Canada Ltd. ("Total") contracted with Degenhardt Pipeline Contractors Ltd. ("Degenhardt") for the construction of two gas pipelines in northern British Columbia. Degenhardt "completed" the project but left the area owing subcontractors in excess
Sheppard, J.:—The accused are charged with income tax evasion. The case raises issues which Crown counsel acknowledged are “novel”. The Crown alleges that the accused, particularly Frank Fogazzi, misappropriated money entrusted to them for investment purposes. According to
Armstrong, J.: This decision follows a hearing under Queen's Bench Rule 188.
Catzman, Galligan and Arbour, JJ.A.:— It is not disputed that the liability for income tax, which was ultimately discharged by the respondent, was that of the appellant. Regardless of the reason why the respondent failed to withhold that
Thackray, J.:— The issue is whether this Court should send its reasons to the Attorney General with respect to the perjury that may have been committed by the plaintiff and whether or not the Court should report to Revenue Canada the plaintiffs
McGillis, J.:— The plaintiff Imapro Corporation (Imapro) entered into an obligation in writing on June 10, 1987 to construct a building for its research and development, manufacturing and sales operations. The research and development activities of Imapro
Thackray, J.:— The remaining issue is the matter of the obligation of the Court to report apparent tax evasion to Revenue Canada. In my earlier reasons I expressed concern in this regard.
