Wetston J.T.C.C.: — The plaintiff, National Trust Company, is a financial institution, but not a bank. The only issue in this case is the treatment to be given to the reserves of the plaintiff, for the purpose of determining its capital

Linden J.: - I have read the reasons of my colleague Pratte J.A. and I agree with him that the Moldowan decision has no application to the circumstances of this case. The Syncrude operation is currently a commercial enterprise and

Nadon J.: — This is an appeal by way of trial de novo from a decision of the Tax Court of Canada dated 31 July 1989 in which Taylor J.T.C.C. dismissed Walter Cwikula’s (the “Plaintiff’s”) original appeals from assessments

Stone J.A.: — This appeal from a judgment of the Tax Court of Canada arises out of an assessment of the appellant’s income for the taxation year 1990, which included a portion of the cost of an expense-paid trip taken by the

Marceau J.A.: - In our view, this appeal must not succeed.