Pratte, J.A.:—This is an appeal from the Trial Division dismissing a motion made by the appellant, defendant in the Court below, to strike out the respondents' (hereinafter referred to as the plaintiffs) statement of claim under Rule 419 of the Rules
Pinard, J:—
This motion is for an order that:
Mahoney, J.A. (Stone, J.A., concurring):—This appeal, from a reported decision of the Trial Division ([1988] 2 C.T.C. 349, 88 D.T.C. 6505), is concerned with whether $1,328,000, being business interruption insurance proceeds, is exempt from income tax
MacGuigan, J.A.:—Having correctly decided that the farming enterprise in the case at bar could reasonably be expected to be a source of income, the trial judge in our opinion incorrectly transformed that conclusion into one that the respondent's farming income
Mahoney, J.A.:—This is an appeal from a judgment of Teitelbaum, J. rendered June 7, 1989, whereby an appeal by way of a trial de novo from decisions of the Tax Court of Canada in respect of reassessments to tax for the taxation
Muldoon, J.:—Three actions tried at once raise the identical contentious issue between the parties for the plaintiff's 1987 taxation year (T-2344-90), for the plaintiff's 1988 taxation year (T-2342-90) and for the plaintiff's 1989 taxation year (T-2343-90).
Teskey, T.C.C.J.:—The appellant appeals from a reassessment for taxation years 1988 and 1989.
Brulé, T.C.C.J.:—Two motions were presented to the Court, one by each party, as follows:
Sarchuk, T.C.C.J.:—This is an appeal by 454538 Ontario Ltd. (538) from an assessment of tax with respect to its 1981 taxation year. An appeal by 454539 Ontario Ltd. (539) from an assessment of tax for the same year is also before the Court.
Beaubier, T.C.C.J.:—This matter was heard in Ottawa on March 30, 1993. It is an appeal pursuant to the old procedure of this Court.
