Taggart, J.A.: —By this application the appellant, The Minister of National Revenue represented by The Deputy Attorney General of Canada, seeks a stay of the effect of an order made by Madam Justice Southin from which the appeal has been taken.

Dubé, J.:—These motions challenge the validity of warrants to enter and search the premises of the applicants issued by Mr. Justice John C. McNair in May 1987.

Desjardins, J.: —The respondent claimed, against his 1981 income earned after he became a resident of Canada, non-capital losses in the amount of $212,013 incurred in the taxation years 1978 and 1979 while he was a nonresident. He had elected,

Collier, J. [Orally]:—This is an appeal from a decision of Mr. M.J. Bonner, then a member of the Tax Review Board. The Board found in favour of the taxpayer, the defendant here. The Crown now appeals to this Court.

Laycraft, C.J.A.: —Each individual in Canada liable to pay income tax is required by section 150 of the Income Tax Act to file a tax return in prescribed form. Section 151 requires that the taxpayer “shall in the return

Dubé, J.: —[Translation]: This is an appeal from a decision of the Tax Review Board that the proceeds of the group sale of service stations by the plaintiff on December 22, 1971 resulted in business income.

Southin, J.: —On December 17, 1986, several deputy sheriffs of British Columbia attended at 7914 184th Street in Surrey, the home of the petitioners, and seized pursuant to writs of Fi. Fa. issued out of the Federal Court on December 16,

Muldoon, J.: —This case, involving a dispute over income tax, came on for trial at Toronto and was tried during 16 days starting May 11, through June 2, 1987. This is an appeal by the plaintiff from assessments by the Minister of National

Campbell, J.:

The Issue

This case involves the law and procedure to be followed when a plaintiff, ordered to produce his income tax returns on discovery, seeks to withhold some of his tax information.

Addy, J.:—The plaintiff is appealing his income tax reassessments by Revenue Canada for the taxation years 1981 and 1982. The sole matter in dispute regarding these two assessments is whether, in order to justify the net losses of $31,534 for 1981