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

Roscoe, J.:—This is an application by Peat Marwick (formerly Thorne Ernst & Whinney) as a receiver of certain assets of Mineral Water Company of Canada Ltd., for directions respecting the claim by Revenue Canada for payment of withholding tax assessed

Sherstobitoff, J.A.:—This appeal concerns the constitutional validity of subsection 244(7) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the"Act"), which provides as follows:

Murphy, J.:—This is an appeal by the appellant from sentence following a guilty plea to the charge:

Bélanger, Sr., O.C.J.:—The accused is charged with wilful evasion of federal income taxes in the amount of $111,657.31 by understating his income in his returns for the taxation years 1984/ 85/ 86 and'87. That charge is contained in one count

Twaddle, J.A. (Philp, J.A. concurring):—This case involves the failure of an employer to remit to Her Majesty the Queen moneys deducted from employee's wages on account of income tax, Canada pension plan contributions and unemployment insurance premiums.

De Graves, J.:—This is an application by Ernst & Young Inc., the receiver and manager of the defendant, for direction and advice as to disposition of sale proceeds and of certain other funds in the hands of the receiver and manager.

Strayer, J.:—

Relief requested

At the request of counsel I ordered that these two cases be heard together on common evidence.

Giles, A.S.P.:—The motion before me under Rule 324 is for an extension of time to file an appeal from a decision of the Tax Court of Canada. The decision of the Tax Court of Canada was signed September 3, 1991 and mailed September 18,