Rouleau, J.:—This is an appeal from a decision of the Tax Court of Canada dismissing the plaintiffs appeals from reassessments made by the Minister of National Revenue with respect to the 1977, 1978, 1979 and 1980 taxation years.

Rouleau J.:—This is an appeal by the Crown from a decision of the Tax Court of Canada dated January 8, 1990.

Rothstein J.:—This is a case involving the attribution rules of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act"). The attribution rules are intended to protect the integrity of the progressive tax rate system as it

Noel J .:-Each of the appeals set out in the style of cause raises the same point, and they were heard jointly on common evidence. The issue is the legal effect, from an income tax perspective, of two certificates issued by the Central

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.