Rouleau, J:—A number of files of the solicitors Stitt, Baker & McKenzie who are the solicitors of record for the applicant in this matter, were seized by the Department of National Revenue pursuant to subsection 232(4) of the Income Tax

Stone, J:—The questions for decision on this appeal arise out of seizures at the instance of an officer of the Department of National Revenue of certain goods belonging to the appellant numbered company by the sheriffs of the counties of Hastings and Gray in

Pratte, J:—This is an appeal from a judgment of the Trial Division dismissing an action brought by the appellants in respect of seizures of documents made under subsection 231(4) of the Income Tax Act and section 443 of the

McNair, J:—This is an appeal by the taxpayer from a decision of the Tax Review Board dismissing an earlier appeal from an assessment of income tax for the 1973 taxation year.

Bergeron, J:—This Court is seized with an appeal by the Crown, under Part XXIV of the Criminal Code, from a judgment rendered on December 14, 1982, by the Court of the Sessions of the Peace of Montreal, acquitting respondents of

Muldoon, J:—This is an appeal from a decision of the Tax Review Board delivered on May 20, 1981. The parties filed a statement of agreed facts, which, with a few corrections mentioned by counsel now incorporated in it, and some abridgement, is recited below.

Muldoon, J:—This case involves a dispute between the plaintiff and the Minister of National Revenue concerning sums of money paid, and charitable deductions claimed, by the plaintiff to three non-profit corporations, all incorporated under the laws of Ontario, which

Rouleau, J:—The issue in this trial is directed to the Valuation-Day appraisal (V-Day December 31, 1971) placed on a nine-storey office complex located at 245 Victoria Avenue in the city of Montreal. The property was owned by a corporate body known as 245

Muldoon, J:—The three brothers Rudolph were in the construction business in Winnipeg, Manitoba. The brothers, Ernest (now deceased), Leopold and Walter caused the plaintiff, W Rudolph Construction Ltd to be incorporated in 1960 as their vehicle of business. Ernest

Muldoon, J:—The court is here adjudicating upon two actions, by way of stated cases pursuant to Rule 475, with the same plaintiff and defendant in each action. Thus, the first paragraph is identical in both stated cases: