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" For example, the ethane product contains, in addition to ethane — methane, carbon dioxide (CO,) and propane. Butane contains, in addition to butane — propane and pentanes. The issues in the appeal arise because the Minister has assessed excise tax on the basis of volumes of natural gas liquids reported by Petro-Canada to the Energy Conservation Board of Alberta. ...

This appeal concerns the Pool’s right to claim inventory allowance in connection with its dealings for the Canadian Wheat Board in high quality grains (of a quality graded higher than feed grain — often referred to as “Board grains’’). ... But, the appellant contends — and its whole case rests on that contention — that in spite of the terms the parties used in their contract, and whatever intention or comprehension they may have had at all times, what they actually did was to create between them the relations of vendor and seller. ...

His evidence as to his reasons for inaction is as follows: Well, I didn’t — wasn’t told that I could file an objection to this. ...

Both units were sold at a loss — one in 1992 and the other in 1995. The learned Tax Court judge determined that the losses were not deductible in either of the years in question because, on the evidence, the applicant had no reasonable expectation of profit. ...

Revenue Canada (Customs, Excise & Taxation) [1996] 2 C.T.C. 248 (Fed. ...

Now the promissory notes that have been referred to, which are in as '- Exhibit 1, those notes you have told my friend were in your name, they have never been repaid? ...

The Queen, [1978] 1 S.C.R. 480, [1977] C.T.C. 310, 77 D.T.C. 5213 (S.C.C.) at page 314 (D.T.C. 5216) (S.C.C.) that the word “ combination” in subsection 31(1) is not to be read in that sense. ...

.: — Mr. Justice Pratte and I are of the view that there was no manifest error in the Tax Court judge’s finding that the Appellant had undertaken to pay its subcontractor, Vidalin’s, employees and to withhold and remit applicable source deductions including income tax. ...

.: — This is an application for Judicial Review from a Judgment of the Tax Court of Canada dated January 12, 1996, made in the informal procedure. ...

.: — This is an application to review and set aside a decision of Kampo J.T.C.C. of February 27, 1995, made upon a review of taxation of costs by the Registrar of that Court and in particular a disbursement incurred by the respondent. ...