McDonald J.A.: — In spite of the very forceful and competent arguments advanced by counsel for the appellant we are not convinced that the Tax Court judge in coming to the conclusions that he did.

Hugessen J.A.: — The only issue in this appeal is to know whether the Crown had correctly proved its claim to unremitted source deductions in the bankruptcy of Brunswick Drywall (Ontario) Ltd. so as to engage the liability of the appellant as

Krueger J.: — There are two related applications:

1. Marcel Simonot applied for orders which may be summarized as:

Ryan J.A.: — The appellant, David Barker, was convicted on June 15, 1993 by Judge Govan in Provincial Court of one count of wilfully evading or attempting to evade compliance with the Income Tax Act by failing to

Wedge J.: — Both Chilton Insurance Consulting Inc. and Trevor Chilton (as director of the Chilton company) were convicted of unlawfully failing to comply with a demand to provide completed and signed Corporate income tax returns for the years 1990

Rothery J.T.C.C.: — The Crown appeals the sentence imposed by the Provincial Court Judge on Albert Ethier on the basis that it ought to have included a compensation order. Ethier was convicted of committing the offence of failure to remit air

Strayer J.T.C.C.: —

Richard J.: — This is a motion by the defendant for an order dismissing the plaintiffs’ claim by way of summary judgment, pursuant to Rules 432.1 to 432.3 of the Federal Court Rules, C.R.C. 1978, c. 663 (the “Rules”).

Hugessen J.A: — This is an appeal and a cross-appeal from a decision of the Trial Division which allowed in part claims by the respondent in respect of certain alleged overpayments of the tax imposed by section 23 of the Excise

Stone J.A. (Linden and McDonald, J J. A., concurring): — This is an appeal by Lois Schultz from a judgment of the Tax Court of Canada dated July 5, 1993, which dismissed her appeal from an assessment made