Rothstein, J.:—The issue in this case is whether a Registered Retired Savings Plan (RRSP) may be subject to execution under the Manitoba Executions Act, R.S.M. 1987, c. E-160, as amended.

Pinard, J.:—This is an appeal under section 81.22 of the Excise Tax Act. R.S.C. 1985, c. E-15, as amended (the "Act"), which permits a person to appeal to this Court in respect of an assessment or determination by the Minister

Pinard, J.:—This is an appeal under section 81.22 of the Excise Tax Act. R.S.C. 1985, c. E-15, as amended (the "Act"), which permits a person to appeal to this Court in respect of an assessment or determination by the Minister of

MacGuigan, J.A. (orally):—The leading case with respect to the deduction of farming losses from income from another source is Moldowan v. The Queen, [1978] 1 S.C.R. 480, [1977] C.T.C. 310, 77 D.T.C. 5213, per Dickson,

Reed, J.:—The issue in this case is whether the day of mailing of a notice of original assessment of the income tax payable by Paramount Pictures Corporation (Canada) Ltd. for the fiscal year ending July 31, 1980, occurred in 1981 or in 1984. If it

Hugessen J.A.:—This is an appeal from a decision of Reed, J. in the Trial Division dismissing an appeal from a decision of Mogan, T.C.C.J. in the Tax Court of Canada which, in turn, had dismissed the taxpayer's appeal from the Minister's

Robertson, J.A.:—The appellant maintains that he is entitled to a tax-free capital gain on the sale of his home and surrounding lands encompassing 8.99 acres. For the most part, the legal issues to be addressed herein are of little relevance to

Heald, J.A.:—We have been unable to identify any possible grounds upon which the Court would be entitled to interfere with the decision of the learned Tax Court judge herein.

Jerome A.C.J. :—This is an appeal by the Crown from a decision of the Tax Court of Canada, dated January 25, 1990 [Phillips v. M.N.R., [1990] 1 C.T.C. 2372, 90 D.T.C. 1274], wherein it was held that moneys received by