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
Heald, J.A.:—Upon motion made by the appellant pursuant to Rule 324 of the Federal Court Rules, and upon reading the representations made by counsel for the appellant and the consent of counsel for the respondent, filed.
McKeown, J.:—The issues are whether the applicant has proven on a balance of probabilities that all three branches of the test in Manitoba Food & Commercial Workers, Local 832 v. Metropolitan Stores (MTS)
Alberstat, Master:—This is an application for advice and directions by the trustee of the estate of Rockton Shayne Bernard Neufeld.
Hugessen, J.A. (Pratte, Desjardins, JJ.A., concurring):—
Pratte, J.A. (Létourneau, McDonald, JJ.A., concurring):— This is an appeal from a judgment of the Canadian Tax Court allowing the respondent's appeal from its income tax assessment for the 1988 taxation year on the basis that, contrary to
Gray, D.J.:— This is an application for judicial review of the decision of the Honourable Judge M.J. Bonner of the Tax Court of Canada made on March 18, 1992 dismissing an appeal of an assessment of income tax by the applicant for the
Arbour, Abella and Austin, JJ.A. (orally):— The central argument advanced on behalf of the appellants before this Court is that the trial iudge misapprehended the evidence with respect to the true nature of the arrangements between IBS (US)
MacKay, J.:— This is an action for declaratory relief, sought in one or more forms, the effect of which would be to declare that the plaintiff is not liable for payment of income taxes and interest arising from reassessments, made in 1983 b the
