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

MacGuigan J.T.C.C.: — This appeal is taken as to two paragraphs relating to costs in an interlocutory order by the Tax Court joining one Helga Georg as a party to an appeal brought by the respondent against the appellant.

Hugessen J.T.C.C.: — This is an appeal by the Crown from a judgment of the Tax Court of Canada allowing the respondent taxpayer’s appeal against a reassessment to income tax.

Hugessen J.A.: — We are all of the view that there was evidence permitting the Tax Court judge to find, as he did, that the applicant “in his capacity as director did not exercise any care, diligence or skill to prevent the failure”

McKeown J.T.C.C.: — Scannar Industries Inc. (Scannar) appeals the assessment for tax made by the Minister of National Revenue (the Minister) under the Scientific Research Tax Credit (SRTC) provisions of the Income Tax Act, R.S.C.