Joyal, J.:—

Langdon, J.:—The accused Folkard and Yacyshyn are charged with numerous counts of income tax evasion. In short terms, the counts relate to alleged fraudulent misuse of the scientific research tax credit program by the two accused and their companies during

Rothstein, J.:—This is an appeal from a decision of the Tax Court of Canada dated March 30, 1990. As a result of an amalgamation in 1983, stock options that had been granted to employees of a pre-amalgamated company, Canadian Reserve Oil and

Nemirsky, J.:—Alex Dean Olson is charged with 19 counts under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") and amendments thereto. At the trial, Crown counsel advised that the Crown was

Rothstein, J.:—

Hamilton, J.:—Delbert Fisher, Joyce Fisher, and Aubrett Holdings Ltd. (hereinafter referred to as "Aubrett") stand charged with a total of 15 offences under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the

Reed, J.:—The defendant brings a motion to strike the plaintiff's claim for want of prosecution.

MacGuigan, J.A.:—The only issue on this appeal is whether a tax exemption granted by Puerto Rico to an affiliate of a Canadian corporation is an export incentive under Canadian income tax law. The trial judge (in Old HW- GW

McClung, Hetherington and Stratton, JJ.A.:—This appeal involves the interpretation of certain sections of the Alberta Corporate Income Tax Act, R.S.A. 1980, c. A-17 (now the Alberta Corporate Tax Act)

Strayer, J.:—