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.
Collver, J.:— This is an application to determine whether it would be contrary to the public interest to require disclosure to the defence of particulars of legal advice given by the Department of Justice to the Department of National Revenue. Such
Jerome, A.C.J.:—In this application the plaintiff seeks an order in the nature of certiorari quashing the decision of the Minister of National Revenue to issue two assessments and a reassessment of income tax against the plaintiff, on the
Strayer, J.:—
Joyal, J.:—This Court is seized of an appeal by the Crown from a judgment of the Tax Court of Canada vacating income tax reassessments issued to the defendant. Although proceedings in such respect are known as appeals, it is common ground that
Létourneau, J.A.:—After careful analysis of the decision and the submissions made by counsel, I am satisfied that the trial judge committed no error that warrants the intervention of this Court. Although there were some misstatements of fact by the trial
Teitelbaum, J.:—By means of an originating motion, the applicant, John Norman Gregory, a partner in the firm of Thorsteinssons, Barristers & Solicitors, requests:
