John A. Hargrave, Prothonotary:-A year ago, in Re Guterres, [1994] 2 C.T.C. 308, 94 D.T.C. 6603 (F.C.T.D.), I gave reasons for an order that a Registered Retirement Savings Plan (an "RRSP") was exigible under a writ of

Linden J.A.:—The issue in this case concerns whether an amount received by the respondent as a buy-out of his rights in an employee housing arrangement is taxable as income. The Crown claims it is. To ground this claim, the Crown relies alternatively

Desjardins J.A. (Chevalier D.J. concurring):-The respondent (the "Bank”) sued the appellant (the "Crown”) under article 1140 of the Civil Code of Lower Canada, (the "C.C.L.C.") for recovery of an amount of $293,869.58 paid to the Department of

Jerome A.C.J.:—This appeal by the plaintiff came on for hearing before me at Edmonton, Alberta, on November 17, 1994. At issue is whether the plaintiff appropriated, to his benefit, the property of Meridian Seed Company Ltd., and if so, whether the value

Heald D.J.:—Pursuant to section 172 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the ’’Act”), the plaintiff appeals a notice of reassessment dated October 31, 1990, in the amount of $302,223.94?

Strayer J.A.:—

MacKay J.:-In these two actions, heard together in accord with an order that they be joined for purposes of trial, the plaintiff, The Queen, appeals from a decision of the Tax Court of Canada. By that decision the appeals of the defendants were

Tremblay-Lamer J.:—This is an action commenced by the taxpayer to appeal from an income tax assessment made by the Minister of National Revenue for the 1979 taxation year. The plaintiff is a corporation in the commercial and industrial construction business. It

Rothstein J.:—The issue in this tax case is whether the gain on the sale of a commercial building by the plaintiff should be treated as a capital gain or as income.