Isaac, C.J. (McDonald concurring):—This section 28 application seeks to review and set aside the decision of a judge of the Tax Court in which it was held that the sum of $14,249.92 which the applicant had received in the taxation year
MacGuigan, J.A. (orally):—We do not need to hear you, Ms. Brown.
Strayer, J.:— This is an appeal from a decision of the Tax Court of Canada dated February 5, 1990, in which that Court dismissed the appeal of the plaintiff with respect to the Minister's reassessment of the plaintiff's 1984 taxation year. In
Isaac, C.J (Robertson and McDonald, JJ.A., concurring): —This section 28 application seeks to review and set aside a decision of the Tax Court which dismissed the applicant's appeal from the reassessment of his income tax return
Cullen, J.:— The plaintiff, Cumberland Ready Mix Ltd., appeals to this Court from notices of reassessment by the Minister of National Revenue (the Minister), dated July 3, 1987, in respect of the plaintiff’s 1983, 1984, 1985 and 1986 taxation years. The
Rouleau, J.:—A preliminary matter was raised by counsel for the plaintiff, regarding burden of proof and the order in which evidence is to be adduced at trial. I ruled that the Minister of National Revenue’s (the Minister) burden of proof with
Archambault J. (orally):— I think the issue of whether or not to order particulars really becomes a balancing act in the final analysis. On the one hand, in accordance with section 587, the Court may, if it is satisfied that it is necessary
Halvorson J.:— This was a hearing to determine the priority among claimants to insurance money paid into Court by the defendant, The Prudential Assurance Co.
Execution creditors contend the money should be shared pro rata pursuant to the Creditors' Relief Act, R.S.S. 1978, c. C-46. Garnishors assert prior rights under the Attachment of Debts Act, R.S.S. 1978, c. A-32. If the latter Act governs, there is an issue concerning the date upon which the insurance money became due and therefore attachable.
MacPherson J.:—
Orsborn J.:—The Court holds $19,301.01, representing holdback funds paid in by the Town of Bonavista, as owner, to vacate various mechanics’ liens filed against the town arising out of its contract with Atlantic Technologists Ltd. (Atlantic). There are three claimants:
