Major J. (Sopinka, L-Heureux-Dubé, J J, concurring):—

Jerome, A.C.J.:—The plaintiff’s claim to file an amended statement of claim pursuant to Rule 420 of the Federal Court Rules came on for hearing before me at Toronto, Ontario, on March 5, 1995. The action appeals the Minister’s reassessment of the plaintiff’s

Reed J.:—The issue in this case is a narrow one: whether the tax imposed on the sale of gasoline and diesel fuel by subsection 50(1) and paragraph 50(1. l)(c) of Part VI of the Excise Tax Act, R.S.C. 1985, c. E-15 (the

Baker J.:—Mr. Taves, the petitioner, is a member of the law firm of Farris, Vaughan, Wills & Murphy. That law firm and the petitioner, as a member of the firm, are solicitors for two companies Lawrence Mining Corp. ("Lawrence") and Columbian Northland

Tremblay-Lamer J.:—

In this world nothing is certain but death and taxes:

Noel J.:-The plaintiff is appealing by declaration from reassessments for its 1981, 1982, 1983 and 1984 taxation years.

Hugessen J.A.:-This is an appeal from a judgment of the trial division which dismissed the appellant’s appeal from reassessments for the 1985 and 1986 taxation years.

Marceau J.A.:-The issue raised by this application for judicial review of a decision of the Tax Court of Canada is narrow but not without some important implications. When a legislative enactment speaks of the distance between two geographic points as a

Jerome A.C.J.:--This appeal from a decision of the Tax Court of Canada came before me as a trial de novo in Edmonton, Alberta, on May 4, 1995. The plaintiff seeks to have his 1986 income tax return sent back to the Minister of National Revenue for

McKeown J.:—The respondents, The Queen in Right of Canada, the Minister of National Revenue and John Edward Thompson, seek orders lifting a stay that was granted by me on November 26, 1993, and vacating the orders of restraint. The issue in this case