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.

Reed, |.:—This is is a representative appeal (trial de novo) from a decision of the Tax Court ([1989] 2 C.T.C. 2443; 89 D.T.C. 620). The plaintiff is one of 94 taxpayers who suffered losses in 1982 as a result of a downturn

Martin J.:—The issue in this matter is whether the sums of $500,000 paid by the plaintiff, Oriole Oil & Gas Ltd., Ç Oriole") to each of its two shareholders/ employees were sums paid to discharge the company's liability under bona

Hugessen, J.A. (Heald and Stone, JJ.A. concurring):—This is an appeal from a judgment of the Trial Division which allowed the taxpayer's appeal from the Minister’s reassessment in respect of the 1985 taxation year.