Décary, J.A. (Mahoney and MacGuigan, JJ.A. concurring):—The applicant appealed to the Tax Court of Canada from a reassessment of his liability to tax made by the respondent. Prior to the hearing of the appeal, counsel for the

Muldoon, J.:—This appeal by way of trial de novo is taken by the plaintiff in consequence of a judgment of the Tax Court of Canada [85-1743-(IT)] rendered in August 1987. That judgment, in which the taxpayer's appeal was allowed, is

MacKay, J.:—In this action the plaintiff appeals a reassessment by the Minister for its 1980 taxation year, on the basis that the reassessment in question was made outside the time limit established for reassessments by subsection 152(4) of the

Mahoney, J.A. (Hugessen and MacGuigan, I].A., concurring):—

Walsh, J. [Orally]:—The appellant was invited to take the stand and testify under oath but preferred to argue the matter, what she believes to be the merits of her claim.

Pinard, J. [Translation]:—The plaintiff claims the amount of $16,590.76, including capital and interest, from the defendant plus additional interest on $16,590.76 to be calculated at the rate prescribed from time to time under subsections 161(1) and (11) of the

Strayer, J.:—

Walsh, D.J.:—Plaintiffs move for an order:

MacKay, J.:—In this action the plaintiff corporation appeals the reassessments made by the Minister of National Revenue of its income for income tax for the 1982, 1983 and 1984 taxation years. The statement of claim, and an amended statement filed with

Linden, J.A. (Heald and Stone, JJ.A. concurring):—This appeal raises the issue of whether Speedy Muffler King is entitled to take advantage of the tax incentive provisions of the Income Tax Act, R.S.C. 1952, c.