Lamarre Proulx, J.T.C.C.:— The appeals of Guy Faucher for the 1986, 1987 and 1988 taxation years were heard at the same time as that of Michel Daviault. The latter appealed in respect of the 1988 taxation year and the ground for his appeal
Riordon J.:—In this application Brian A. Donovan requests an order to quash search warrants issued by the Provincial Court under the authority of the Criminal Code, R.S.C. 1985, c. C-46 that the documents seized as a result be returned and that the respondent be prohibited from applying for further search warrants without giving three days' notice of any such application.
Babe J.: (orally):— Antonio Lusaya and Elsie Lusaya, who are husband and wife, are being tried before me pursuant to the Crown's election to proceed summarily on an Information containing some 72 counts under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act").
With the consent of both sides, I have approved this matter for the commercial list.
Mr. Campbell acknowledges that if the applicants fail on this motion, they must arrange for delivery up for inspection by the tax department of all documents retained by their lawyer, Jonathan Lisus, on July 15, 1993 at the offices of their former legal counsel, Diamond, Fairbairn pursuant to subsection 232(3.1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act").
Giles A.S.P.:— The action in which this motion is brought may arise out of the income tax assessment of a numbered company. The numbered company has been dissolved by the Province of Ontario.
Dubé J:—This is an appeal by the plaintiff from a decision of the Tax Court of Canada which upheld notices of reassessment from the Minister of National Revenue ("the Minister”) in respect of the plaintiff's 1978, 1979, 1980 and 1981 taxation
Hugessen, J.A. (Robertson, J.A. and Gray, D.J. concurring):—The appellant appeals against two judgments (supported by a single set of reasons) rendered by McNair, J. in the Trial Division at [1990] 1 C.T.C. 196, 90 D.T.C. 6142.
Marceau J.A.:—This is an application by the Crown from a decision of the Tax Court in a case involving Part 1.2 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). Part 1.2 was inserted
Wetston J. (orally):— I will state that this is a motion for an adjournment of what is now a dated tax case. The Associate Chief Justice by order dated September 7, 1994 denied a motion in writing to adjourn this matter.
Marceau J.A.:— We are all of the view that this application is without merit.
