Teskey J.T.C.C.: — The appellant elected to proceed under the informal procedure in her Notice of Appeal wherein she appealed her assessment of income tax for the years 1988 through to 1993.

Stone J.A.: — By an order of September 29, 1992, the Trial Division dismissed the appellant’s application under section 179 of the Income Tax Act, R.S.C. 1952, c. 148, as amended by S.C. 1985, c. 45, to hold proceedings

Hugessen J.A. (Décary and Robertson, JJ.A., concurring): — We can see no basis for interfering with the Tax Court Judge’s findings of fact which were based on permissible inferences drawn from the evidence before him.

McDonald J.A.: — We are all of the view that the Tax Court Judge committed no error in law in deciding the issues before him as he did. We agree with him that a benefit was received by the shareholder and was therefore

Isaac C.J.: — The application is dismissed.

Robertson J.A.: — We are all of the view that Mogan J.T.C.C. did not err in concluding that the moneys received by the appellant were on account of income and not capital. We have not been persuaded that his appreciation of the

Harvey J.-The Attorney General of Canada, representing Her Majesty the Queen, applies by way of notices of motion dated July 5, 1994 and October 31, 1994, respectively, seeking orders of this court for payment to Her Majesty the Queen in Right of

Pratte J.A. (Chief Justice and McDonald, JJ.A., concurring)— We are all of the opinion that the application must succeed. The Tax Court held that the pension received by the respondent under the Defence Services

Pinard J.— This is an appeal brought by the plaintiff against the defendant pursuant to subsection 165(7) and subsection 172(2) of the Income Tax Act, S.C. 1970-71-72, c. 63 as amended and in force at the relevant time (the

Mogan J.T.C.C.:-When the appellant in 1993 filed his income tax return for the 1992 taxation year, he made the usual computations of taxable income, tax payable and the amounts deducted and remitted by his employer with respect to income tax. As a result of