Ratushny, J.:— The accused is charged under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") with 54 counts of income tax evasion in connection with certain of his clients. The accused is

Mahoney, J.A.:— The applicant's attack on the income tax assessment in issue is, in fact, a challenge to the constitutional validity of subsection 180.2(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act")

Matheson, J.:—This is an application on behalf of the Attorney General of Canada (the "applicant") for a declaration that it has priority over the Prince Edward Island Development Agency ("PEIDA") and the Inspector of Labour Standards ("Inspector") with respect

Hugessen J.A.:—This is an appeal from a decision of the Minister refusing the appellant's application to register as a charity under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). In the correspondence

Wetmore, J.:—

The facts:

Agrios, J.:—The Minister of National Revenue (the ''Minister") appealed a conditional discharge order granted by the registrar in bankruptcy on February 3, 1993. This order provided for the discharge of the bankrupt, George Ernest Sillito on payment of $200 a month for

Creaghan, J.:—The motions before the Court request that money be paid out of court and arise from my disposal of a motion by the Guarantee Company of North America requesting interpleader relief on November 19, 1992.

1. Introduction

The appellants have been convicted under subsection 238(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") of six counts each of failure to provide income tax returns for each

Stratton, J.A.:—The sole issue in this appeal addresses the meaning of the word "filed" as it appears in subsection 36(1) of the Alberta Corporate Tax Act, c. A-17 R.S.A. 1980.

Carruthers, C.J.:—This appeal concerns the right of the Minister of National Revenue to request information from an individual pursuant to the provisions of subsection 231.2(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63)