Rothstein, J.:—

Reed, J.:—The issue in this case is the proper interpretation of subparagraph 6(b)(i) [now 8(b)(i)] of Part XVII of Schedule III of the Excise Tax Act, R.S.C. 1970, c. E-13, as amended 1980-81-82-83, c. 68, section 40:

Teitelbaum, J.:—These reasons shall apply to both file T-1242-89 and file T-2927-90 as the parties to these proceedings and the facts are the same except that the notices of reassessments are for different years, that is, for the taxation years 1985 and

Reed, j.:— The defendant brings a motion for an order dismissing the plaintiff's action for want of prosecution or, alternatively, an order directing the plaintiff to file a more accurate or complete affidavit of documents within seven days, failing which

Jerome, A.C.J.:—The defendant brings an application in each of these actions for an order pursuant to Rule 419(1) of the Federal Court Rules, striking out the plaintiff's statements of claim on the grounds that they disclose no reasonable cause of

Mahoney, J.A.:—In refusing to strike out the statement of claim, the learned trial judge relied on the decision of one of his colleagues in Optical Recording Corp. v. The Queen, [1986] 2 C.T.C. 325, 86 D.T.C. 6465.

Walsh, J.:—This action involves an appeal from a decision of the Tax Court of Canada dated April 4, 1989 dismissing plaintiff's appeal from an assessment of taxes for its 1978 taxation year ending December 31, 1978.

Noël, J.:—The plaintiff, Clifford L. Mort, lodged an appeal before this Court against an assessment issued by the Minister of National Revenue with respect to his 1985 taxation year. The assessment denied the scientific research tax credit (herein the“ SRTC”)

McGillis, J.:—The plaintiff Harry Wagman appeals by way of trial de novo from a decision of the Tax Court of Canada dismissing his appeal from an assessment made by the Minister of National Revenue in the 1979 taxation year. In

Geatros, J.:—This is the motion of the applicant, Shirley Landru, for an order pursuant to section 225.2 of the Income Tax Act, R.S.C. 1952, c. 148, as am. R.S.C. 1970-71-72, c. 63: