Kempo, T.C.CJ.:—The respondent, acting through the Minister of National Revenue (hereafter sometimes referred to as the"M.N.R."), obtained an order pursuant to subsection 174(1) of the Income Tax Act (the "Act") requiring the Court's determination

Mogan, T.C.C.J.:—The Muzich Family Trust, the appellant herein, was established as an inter vivos trust under the laws of the Province of Ontario by a trust agreement dated March 1,1983. The trustees of the trust were John Smith and

Brulé, T.C.C.J.:—These appeals involve reassessments by the Minister of National Revenue ("Minister") wherein the appellant was disallowed certain deductions in respect of premiums paid to various reinsurers.

Bonner, T.C.C.J.:—On August 8, 1991, the Minister of National Revenue (the "Minister") reassessed Intertan Canada Ltd. (the "appellant"), under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for interest in the

Bowman, T.C.C.J.:— In these motions, counsel for Her Majesty the Queen seeks leave to amend the replies that were filed to the appellants' notices of appeal to add a number of paragraphs and to withdraw an admission of one paragraph in one notice of appeal.

Rip, T.C.C.J.:—Jaans Leasing Ltd. ("Jaans") paid both cash and stock dividends to its shareholders in 1982. At the time the dividends were paid Jaans had satisfied all past assessments for its 1975 to 1981 taxation years. After 1982 reassessments of tax

St-Onge, T.C.C.J.:—The appeals of François Fiore and Gino Fiore were heard on common evidence on the twenty-ninth (29th) of April nineteen hundred and ninety-two (1992) in the city of Montréal, province of Quebec.

Bonner, T.C.C.J.:—This is an appeal from an assessment of income tax for the 1988 taxation year. On assessment the Minister of National Revenue ("Minister") included in income pursuant to subsection 7(1) of the Income Tax Act, R.S.C.

Sarchuk, T.C.C.J.:—Kamsel Leasing Inc. (Kamsel) is incorporated pursuant to the laws of the Province of Ontario and carries on the business of leasing chattels and equipment. It appeals from reassessments to tax with respect to its 1984, 1985 and 1986

Tremblay, T.C.CJ.:—This appeal was heard on April 8, 1992 in Sherbrooke, Quebec. The last written arguments were filed on May 29, 1992.