HALL, J. (all concur) :—The appellant was incorporated under the name ‘‘Geo. W. Crothers Limited’’ on June 14, 1934, by letters patent pursuant to the provisions of the Companies Act, R.S.C. 1927, ce. 27. By supplementary letters patent dated

Bell T.C.J.:

Issue:

The issue is whether the Appellant is, pursuant to the provisions of subsection 160(1) of the Income Tax Act (“Act”), liable for the amount that High-line Drilling (International) Inc. (“High-line”) is liable to pay under the Act in respect of her 1989 taxation year by virtue of the transfer to her of property described as 151 Wathaman Terrace (“property”).

Appellant’s counsel said that the above issue raised three more focused issues, namely,

ABBOTT, J. (all concur) :—This is an appeal and cross-appeal from a judgment of Mr. Justice Thurlow of the Exchequer Court of Canada, which allowed in part the appellant’s appeal from income tax assessments made for its taxation years 1957 to 1963 inclusive.

Cory, J.:—The question presented in this case is whether a court of appeal has jurisdiction to hear an appeal from the decision of a superior court judge not to quash a search warrant which that judge had earlier issued upon an ex parte