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.:—

Létourneau, J.A. (Marceau, Robertson, JJ.A concurring):— Pursuant to Rule 474 of the Federal Court Rules, the parties had submitted the following question of law for a determination:

Dubé, J.:— The instant application by the taxpayer is for an order that payment be made into Court respecting income tax certificate ITA-7628-92 dated September 30, 1992, and that Revenue Canada file a discharge of the certificate presently registered against

Hutchinson, J.:— The appellant, Harvard International Resources Ltd., (HIRL) appeals pursuant to subsection 50(2) of the Alberta Corporate Income Tax Act, R.S.A. 1980, c. A-17, (the “Alberta Act") from two decisions of the

Tallis, J.A.:— In these consolidated appeals, we are confronted with the constitutionality of the garnishment provision found in subsection 224(1.2) of the Income Tax Act, S.C. 1970-71-72, c. 63 [enacted 1987, c. 46 section 66; amended,

Morden, A.C.J.O., McKinlay and Catzman, JJ.A.:— This appeal by the Minister of Revenue concerns assessments made in respect of capital tax alleged to be payable by TransCanada Pipelines Limited for the years 1978 through 1981 pursuant to