Stone J.A.: — This is an application to review and set aside a decision of Kampo J.T.C.C. of February 27, 1995, made upon a review of taxation of costs by the Registrar of that Court and in particular a disbursement incurred by the

Robertson J.A.: — This appeal is brought pursuant to subsection 172(3) of the Income Tax Act (the “Act”) from a notice of intention, issued by the Minister of National Revenue, to revoke the appellant’s registration as a

Stone J.T.C.C.: — In our view as it was the female parent who, on the facts as found below, was the person who “primarily fulfils the responsibility for the care and upbringing” of the children of the marriage, only that parent may be properly regarded

Charron J.: — The applicants seek a declaration that the definition of spouse in the Income Tax Act, S.C. 1992 and regulations thereto, as it applies to the registration of pension plans, is contrary to subsection 15(1) of

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.