Rothstein J.:— Casmer Stanwick submits that the conversion from the tax deduction to the tax credit system in the Income Tax Act in 1987 discriminates against taxpayers in tax brackets higher than the 17 per cent bracket. He

Rouleau J.:— This is an appeal from a notice of assessment issued by the Minister of National Revenue disallowing a refundable investment tax credit which the plaintiff claimed in its 1987 taxation year.

Rouleau J.:— This is an appeal from an assessment of the Minister of National Revenue with respect to the plaintiff’s 1984 taxation year.

McDonald J.A.:— This is an application for judicial review from a judgment of the Tax Court of Canada dated November 22, 1994, which dismissed the applicant’s appeals of reassessments of his 1990 and 1991 taxation years. The Tax Court decision relates