Christie, A.C.J.T.C.:—The appellant was created by the amalgamation on December 31, 1988, of Leitch Transport Ltd. (“Leitch”), Leitch Transport Canada Ltd. and Upper Lakes Shipping Ltd. Upon the amalgamation the appellant became liable for the income tax indebtedness

Tremblay, T.C.C.J.:—These appeals were heard on common evidence on October 18, 1991 at Québec, Québec.

Sarchuk, T.C.CJ.:—The appeal of 598606 Ontario Ltd. [1] is from an assessment for its 1986 taxation year by which the Minister of National Revenue assessed the appellant in the amount of $99,380.51, being the Part VII tax owing

Pinard, J.:—This is an appeal by the plaintiff of reassessments by the Minister of National Revenue in respect of its 1984, 1985 and 1986 taxation years. At issue in this matter is whether the sums of $187,500 and $93,791 received by the

Jerome, A.C.J.:—This is an appeal by the plaintiff from a decision of the Tax Court of Canada dated December 21, 1989, which dismissed Dr. Mah's appeals from two assessments issued by the Minister of National Revenue on June 21, 1985 and February

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.:—