Robertson J.A.:

Lutfy J.:

Bell T.C.J.:

1 All statutory references, unless otherwise specified, relate to the Income Tax Act (“Act”).

Issue:

2 The issue is whether, in the 1992 taxation year, payments made by the Appellant pursuant to an Order of the Court of Queen's Bench of Alberta are deductible pursuant to paragraph 60.1(1)(b) and/or paragraph 60(b) of the Act.

Denault J.:

1 The applicant, Les Produits de la Famille Anjou Inc. (“PFA”), is objecting to the seizure made by the Minister of National Revenue (“MNR”) on the property of Traitement d'eau Anjou Notre-Dame Inc. (“TAND”), owing the sum of $10,753.51 pursuant to a certificate of September 6, 1994. This debt resulted from source deductions not submitted by the debtor for the period from October to December 1992 and January to November 1993.

Gibson J.:

1 On the 14th of November, 1996, Mr. Justice Rouleau granted a “jeopardy order” in this matter in the following terms:

1. IT IS ORDERED THAT the Minister of National Revenue be and he is hereby authorized to take forthwith any of the actions described in paragraphs 225.1(1)(a) to (g) of the Income Tax Act in respect to the respondent.

Lamarre T.C.J.:

1 These appeals, with respect to which the appellant elected the informal procedure, are against assessments of tax for the 1986, 1991, 1992 and 1993 taxation years made under the Income Tax Act (“Act”).

Décary J.A.:

1 These appeals raise the issue of the liability of W.R. McRae Limited (“the appellant”) to pay federal sales tax on goods sold to retail customers between July 1, 1990 and December 31, 1991. The goods were purchased by the appellant in one instance from an importer and in another, from a person other than the importer.

Rip T.C.J.:

Richard J.:

1 The Applicants commenced an application for judicial review pursuant to section 18.1 of the Federal Court Act by filing an originating notice of motion on November 22, 1996. They were represented by the same counsel.

2 The Applicants sought to set aside a demand for information under the Income Tax Act and the return of any documents concerning the Applicants obtained under paragraph 231.2(1) of the Income Tax Act.

Reed J.: