Cullen, J.:—This is an appeal heard in the City of Saint John, New Brunswick against an income tax assessment for the year 1975 in which the Minister of National Revenue (MNR) assessed the taxpayer a capital gain on the sale of real property.

Martin, J.:—This is a case stated for the opinion of the Court on the effectiveness of ''Third Party Demand for Payment" and a "Demand for Tax on Assigned Accounts" issued pursuant to subsections (6) and (10) of section 52 of the Excise

MacGuigan, J. (Urie, J. concurring): —This appeal, from a judgment of Muldoon, J. of February 17, 1987, relates entirely to section 34 of the Excise Tax Act, which reads as follows:

Urie, J. (MacGuigan, J. concurring):—This appeal is from a judgment of the Trial Division which allowed the appeal of the respondent from reassessments for income tax made by the Minister of National Revenue (the "Minister") in respect of the respondent's

Pinard, J.:—These are appeals by the plaintiff from the judgment of the Tax Court of Canada dated April 10, 1987 dismissing plaintiffs appeals from income tax assessments for her 1979, 1980 and 1982 taxation years.

Rouleau, J.:—The defendant appeals a decision of Associate Senior Prothonotary Giles rendered on April 13, 1988. The defendant had made a motion to strike the statement of claim, as amended, pursuant to Rule 419 of the Federal Court Rules. on the

Cullen, J.: —No evidence was called. The parties hereto filed an agreed statement of facts as follows:

Denault, J.: —This is an appeal by way of statement of claim, pursuant to subsection 172(2) of the Income Tax Act, from notices of reassessment for the 1978, 1979, 1980 and 1981 taxation years, restricting losses from the plaintiff's

Strayer, J.:

Strayer, J.: