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.

Letourneau J.A. (Robertson J.A. concurring):—