Giles, A.S.P.:—The action which gave rise to the motions before me was commenced by a statement of claim in which Mr. and Mrs. Schmidt were joint plaintiffs. The Crown, citing L&M Wood Products Ltd., et al. v.

Heald, J.A.:—This is an appeal from a judgment of the Trial Division, which dismissed the appeal of the appellant from the decision of Tax Court Judge Bonner which, in turn, dismissed the appellant’s appeal from assessments of income tax for the

Mahoney, J.A.:—In assessing the appellant's 1985 income tax return, the respondent disallowed its entire contribution to its Employee Stock Purchase Plan. I have had the advantage of reading the reasons for judgment of my brother Marceau herein and, while I

Strayer, J.:—1 originally conducted a trial under section 174 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for a determination of the following question put to the Court.

Cullen, J.:—This is an appeal from a reassessment of tax, dated March 27, 1986, in respect of the plaintiff's 1982 taxation year. By notice of reassessment the Minister of National Revenue (the "Minister") included the amount of $6,242,360.75, representing the

Jerome, A.C.J.:—This is an appeal by the defendant and a cross-appeal by the plaintiff, from the decision of the Associate Senior Prothonotary dated October 1, 1991, wherein it was ordered that the plaintiff and its representative being examined for discovery,

Giles, A.S.P.:—This motion brought in writing pursuant to Rule 324, seeks to strike out the plaintiff's claim on the grounds that the only appeal from an appeal to the Tax Court of Canada under the Informal Procedure is to the Federal Court

Teitelbaum, J.:—This is a motion filed on behalf of the applicant, A. Allen Raquette, for the determination of the question whether certain trust account records requested by Revenue Canada in a letter dated April 10, 1992, are covered by solicitor-client

Dureault, J.:—The bankrupt, an independent distributor of Old Dutch Foods Ltd. products, made an assignment in bankruptcy on May 3, 1991, following a tax reassessment. He applies for an absolute discharge.

Stone, J.A.:—On October 8, 1991, in adjourning this appeal from an order of Muldoon, J. of August 23, 1990, another panel of this Court ordered that the new date for the hearing be fixed by the Judicial Administrator unless a consent order