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.