Macdonell, J:—Kelly Douglas and Company Limited (“Kelly”) applies under the Judicial Review Procedure Act to the court for an order quashing and setting aside an authorization to enter, search and seize under subsection 231(4) of

Collier, J:—This is an appeal from a decision of the Chairman of the Tax Review Board.

Jerome, ACJ:—These actions are brought, in accordance with the Income Tax Act, section 172, as appeals from the determination by the Minister of National Revenue, as a result of a reassessment that during the plaintiff’s 1975 and 1976

Grant, DJ:—This is a hearing to dispose of the issues involved, as set forth in the order granted by Mr Justice Cattanach dated December 10, 1980. The stated case is in the following words and figures:

Burchell, J:—This is an application under Rule 54 of the Civil Procedure Rules of Nova Scotia for an order appointing a receiver of shares and other evidence of the legal or beneficial entitlement of Carl R Rahey to rents, profits or moneys

Pratte, J:—L’appelante se pourvoit à l’encontre d’un jugement du juge Marceau de la Division de première instance qui a rejeté l’action qu’elle avait intentée pour contester ses cotisations d’impôt sur le revenu pour les années d'imposition 1967, 1968 et 1969.

Marceau, J:—Dix-sept appels (portés en vertu des anciennes règles de la Cour) sont ici en cause.* [1] Ils ont tous été joints dans le présent dossier a la demande des parties. ll s’agit d’appels inscrits en même temps par autant

Dube, J:—Il s’agit ici d’un renvoi à la Cour fédérale en vertu des dispositions de l’article 174 de la Loi de l’impôt sur le revenu. La question présentée à la Cour est la suivante:

Heald, J:—This is an appeal against that part only of the judgment of the Trial Division wherein it was held that the appellant .. is not entitled to exclude from its 1968 taxable income the sum of $227,171 being the net amount of

Jerome, ACJ:—This action, although in the form of a trial is, pursuant to the Income Tax Act, RSC 1952, c 148, section 172, an appeal from the decision of the Tax Review Board [1979] CTC 2388; 79 DTC 314. The head-note