Dubé, J.:—It is not plain and obvious that the paragraphs in question are irrelevant or may prejudice, embarrass or delay a fair trial under Rule 419(1)(d). The matter ought to be left for the trial judge to decide.
Cullen, J.:—When my reasons for judgment were written I acceded to counsel's request that I reserve my decision on costs to permit each party to make written submissions to the Court on this issue.
Walsh, J.:—This is a tax case in which plaintiff seeks to have his assessment for income tax for the 1983 taxation year varied to reduce his taxable income by $23,128 and accordingly to reduce the tax payable by him. Similarly, he seeks to have his
Pinard, J. [Translation]:—The Court must decide here on the merits of an objection by a third party to the seizure in execution made herein.
Walsh, DJ.:—Defendant moves to strike out plaintiff's statement of claim, together with a finding that the proceedings are " vexatious" within the meaning of section 67 of the Supreme Court Act, R.S.B.C. 1979, c. 379 and amendments thereto, and
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):—
