Desjardins J.A.:-This appeal of a judgment of the Trial Division [1] relates to the interpretation of the word "processing" in the definition of "Canadian manufacturing and processing profits" for the purpose of calculating the manufacturing and

Rothstein J.:-The issue in this case is whether the words "the Minister shall reassess the taxpayer’s tax for any relevant taxation year...in order to take into account the deduction claimed" in subsection 152(6) of the Income Tax Act,

Joyal J.:-The plaintiff is appealing a decision rendered by the Tax Court of Canada which disallowed the deduction of the amounts in issue as business expenditures with respect to the 1984, 1985 and 1986 taxation years.

John A. Hargrave P.:-This motion, to stay realization proceedings under a writ of execution, arises out of an income tax debt for 1992 and 1993. The debt is the result of Howard D. Milne’ stock trading activities as a marketmaker on

Simpson J.:-The issue is whether Mr. Winston Penny, as a shareholder of a company, appropriated to himself an account receivable which was payable to the company. If he did so, the amount or value of that asset will be included in the computation

Pinard J.:—This is an appeal by way of trial de novo from the judgment of the Tax Court of Canada rendered April 17, 1991, which upheld the decision of the Minister of National Revenue. The Minister found that a sum of

Hugessen J.A.:—We are all of the view that we, like the learned trial judge (Molson Newfoundland Brewery Ltd. v. Canada, [1993] 2 C.T.C. 141, 66 F.T.R. 115), are bound by the decision of the Supreme Court in the

Agrios J (orally):-This is an application by Coopers & Lybrand, receiver/manager of Sparrow Electric Corp. ("Sparrow"), for advice and directions as to the priorities of creditors over the proceeds of the sale of certain assets of Sparrow. The

Cullen J.:-These are appeals by the plaintiff from decisions of the Tax Court of Canada concerning the defendants dated September 29, 1992, and were heard together.