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.: — Introduction This is an appeal from a decision of the Tax Court of Canada dismissing the plaintiff's appeal with respect to the Minister’s reassessment of income tax for the taxation year of the corporation ending March 31, 1977. ...

In the letter of February 18, 1985 from Town & Country Bookkeeping Service Ltd. to Revenue Canada, Taxation challenging the proposed reassessment for the 1982 taxation year, there is reference to "the cost of boarding, trucking, vet etc., on top of this”. ...

Until 1984, the plaintiff accounted for its income for tax purposes on the basis of what is called the " earned method”. ...

:—The issues are whether the applicant has proven on a balance of probabilities that all three branches of the test in Manitoba Food & Commercial Workers, Local 832 v. ...

The most expensive horse ever purchased by him was “ Garryo Breeze" bought in 1984 for $5,793. ...

The decisions in Federal Commerce & Navigation Co. v. Rae Import Corp., [1988] F.C.A. 3012-01 and McGregor v. ...

Secondly, I believe that in exercising that discretion by analogy to Rule 420(1) I should be governed by the principle set out in that Rule that ”... all such amendments shall be made as may be necessary for the purpose of determining the real question or questions in controversy between the parties. ...

Lagarde, [1987] R.D.J. 87 and Constructions Rivard & Lavallée Inc. v. ...

I would have to get instructions to abandon costs and I — The Court: Well, I’m always reluctant to award costs against a taxpayer whose [sic] pursued something in good faith. ...

., (1983) 43 B.C.L.R. 352; 35 C.P.C. 68, and adopted by Urie, J. in Everest & Jennings Canadian Ltd. v. ...