Joyal, J.:—This is an appeal by way of a statement of claim from a decision of the Tax Court of Canada dated June 3, 1985, dismissing the plaintiff's appeal from a tax reassessment pertaining to the 1976 and 1977 taxation years of the plaintiff.

Giles, A.S.P.:—There are before me two motions. The first in time was filed by the Crown seeking an order requiring the plaintiffs to resubmit to an examination for discovery to answer questions refused and to pay the cost of reattendance. The

Robertson, J.A. (Isaac, C.J., Létourneau, J.A. concurring):—This is an appeal from a judgment of the Trial Division which dismissed the appellant’s appeal from a reassessment of income tax in connection with Sidney Greenwood's 1979 terminal

Simpson, J.:—This is a motion by the appellant Karon Resources Inc. ("Karon") for leave pursuant to Rule 27(2) of the Federal Court Act, R.S.C. 1985, c. F-7, as amended, to file a notice of appeal beyond the 30-day limitation

MacKay, J.:—In this action the plaintiff, Sunbeam Corporation (Canada) Ltd. ("Sunbeam"), a Canadian corporation, claims against the defendant an amount it had paid as federal sales taxes which the plaintiff claims were overpaid during the period September 1, 1982

Muldoon, J.:—This is a complicated income tax case which probably should never have had to be litigated. It has, however, been much litigated, in the following cases: R. v. Special Risk Holdings Inc., [1983] C.T.C. 36,

Décary, J.A.:—This is an application for judicial review pursuant to section 18.24 of the Tax Court of Canada Act of a decision rendered on November 18, 1991, by the Chief Judge of the Tax Court of Canada.

Donald, J.:—The issue remaining for decision in this petition, brought under paragraph 232(4)(c) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"), as amended, relates to the claim of litigation or

Muldoon, J.:—The “plaintiff” herein has no solicitor of record, and no barrister or other counsel appeared with or for him at the hearing of this matter. That may account for the designations in the style of cause of "plaintiff" and "defendant" and

Dube, J.:—This application for judicial review under section 18.1 of the Federal Court Act, R.S.C. 1985, c. F-7, is for an order directing the Minister of National Revenue to allow the applicant taxpayer to carryforward his construction costs