Brulé, T.C.J.: —The appeal of Anglement Estates Ltd. is in respect of the 1978 and 1979 taxation years. There are two issues involved: (1) the deductibility of a "loss" on the disposition of accounts receivable, for the 1978 taxation year in

Sarchuk, T.CJ.:—The appeal of Frank Auciello is with respect to a reassessment of tax for his 1981 taxation year.

Clarke, C.J.N.S.:—The appellant appeals from his conviction for a violation of the Excise Act, R.S.C. 1970, c. E-12, subs. 246(1), (now section 240 of the Excise Act, R.S.C. 1985, c. E-14).

Ryan, J.A.:—The issues in this appeal are complex in that they relate to the jurisdiction of a superior court over documents seized under search warrants issued by a justice of that court and the jurisdiction of a superior court in a civil

Cullen, J.: —This is an appeal from reassessments of tax for the plaintiff's 1982, 1983, 1984 and 1985 taxation years. In these reassessments the Minister of National Revenue (M.N.R.) disallowed the deductions of $10,075, $11,200, $13,173 and $13,359 paid

Urie, J.A.: — The parties hereto have agreed that, despite the small amount involved, this appeal is an important one since it is a test case for a substantial number of other potential appellants whose appeals from assessments of income tax

Martin, J.:—The plaintiff, Bridges Brothers Ltd., appeals the Valuation Day value of $100 per acre assigned by the defendant to some 2,422 acres of its property situated near Mount Pleasant, Charlotte County, New Brunswick. The property which was, for a

Sherstobitoff, J.A.: — The issue in this appeal is whether a general assignment of book debts in favour of the respondent bank, duly registered under the Personal Property Security Act, R.S.S. 1978, c. P-6.1, attached to a

Giles, Associate Senior Prothonotary:— Upon motion made to this Honourable Court for an order pursuant to Rule 324 of the General Rules and Orders of the Federal Court of Canada for judgment and upon reading the consent signed by the

Strayer, ].: —