Teitelbaum, J.:—These reasons shall apply to files T-2148-87, T-2149-87 and T-2150-87.

The Associate Chief Justice: —The plaintiff appeals a decision of the Tax Court of Canada rendered March 21, 1985 by which the appeals of the two taxpayers from reassessments for the years 1979 to 1981 were allowed (Jacobi

Stone J.:—This is an appeal from a decision of the respondent dated October 23, 1986 rejecting an application by the appellant for registration as a “charitable organization” pursuant to the provisions of the Income Tax Act, R.S.C.

Hugessen, J.:—This is an appeal and a cross-appeal from a decision of Walsh, J., [reported at [1986] 2 F.C. 105; [1986] 1 C.T.C. 470]. By that decision the trial judge found paragraph 231(1)(d) and subsection 231(2) of the Income Tax

Reed, J.:

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