Jerome, A.C.J.:—This is an application for a writ of certiorari setting aside a requirement to pay issued by the Minister of National Revenue to the applicant's bank; a declaratory order directing the Minister of National Revenue to repay to

Rouleau, J.:—The plaintiff brings this action seeking to set aside a demand by Revenue Canada that he reimburse the amount of a refund cheque issued to him by the Department in February of 1986. The instrument was forwarded to the taxpayer’s

Giles, A.S.P.:—The motion before me sought. an order that all future motions in this action be heard in Ottawa. An earlier motion seeking an order that the trial be held in Ottawa was dismissed as premature. The following additional facts were

Strayer, J.:—This is an appeal from a decision of the Tax Court of Canada of June 11, 1990 with respect to the 1984, 1985 and 1986 taxation years of the plaintiff. In that decision the Tax Court dismissed the plaintiff's appeal against

McGillis, J. (orally):—The defendant, Her Majesty The Queen, has brought a motion to strike out the statement of claim filed by James Weiten, on the basis that he does not have standing to bring the action, or alternatively, that no reasonable

Hugessen, J.A.:—This is an appeal from an order of the Tax Court of Canada dismissing the appellants application to extend the time for filing the reply to the notice of appeal. Rule 44 of the Rules of the Tax Court read at the relevant

Hugessen J.A. (orally):—The applicant has satisfied me as to all three branches of the test in Attorney General (Manitoba) v. Metropolitan Stores, [1987] 1 S.C.R. 110, 38 D.L.R. (4th) 321. The application is not

Pratte, J. (Décary and Robertson, JJ.A. concurring):—We are all of opinion that this application must succeed for substantially the same reasons as those given by Judge Garon in support of his decision in Corse v.