Sarchuk, T.C.J.:—This matter came on before me by way of a notice of motion whereby the respondent applies for leave pursuant to Rule 7 of the Rules of Practice and Procedure in appeals to the Tax Court to file the reply to notice of

Couture, CJ.T.C.:—These appeals were heard together, but only the appeal of Craig C. Yorke was dealt with on the understanding that a change to his reassessment will give rise to an adjustment to the reassessment of Alicia A. Yorke. Any further

Tremblay, T.C.J. [Translation]:—This appeal was heard on February 5, 1987 at the city of Ottawa, Ontario.

Goetz, T.C.J.: —This is an appeal from the Minister of National Revenue's assessment of the appellant's 1981 taxation year. The assessment arose out of the sale, by the appellant’s husband, of certain farm properties legally described as NW'/4 and

Couture, C.J.T.C. [Translation]:—This is an appeal from an assessment issued by the respondent for the 1980 taxation year under which $23,500 claimed as a deductible expense in the computation of the appellant's income was disallowed. The respondent contends that

Tremblay, T.C.J.:— This appeal was heard at the City of Quebec, Quebec on December 6, 1985 and December 16, 1986.

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