Strayer, J.:—1 originally conducted a trial under section 174 of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for a determination of the following question put to the Court.

Cullen, J.:—This is an appeal from a reassessment of tax, dated March 27, 1986, in respect of the plaintiff's 1982 taxation year. By notice of reassessment the Minister of National Revenue (the "Minister") included the amount of $6,242,360.75, representing the

Jerome, A.C.J.:—This is an appeal by the defendant and a cross-appeal by the plaintiff, from the decision of the Associate Senior Prothonotary dated October 1, 1991, wherein it was ordered that the plaintiff and its representative being examined for discovery,

Giles, A.S.P.:—This motion brought in writing pursuant to Rule 324, seeks to strike out the plaintiff's claim on the grounds that the only appeal from an appeal to the Tax Court of Canada under the Informal Procedure is to the Federal Court

Teitelbaum, J.:—This is a motion filed on behalf of the applicant, A. Allen Raquette, for the determination of the question whether certain trust account records requested by Revenue Canada in a letter dated April 10, 1992, are covered by solicitor-client

Dureault, J.:—The bankrupt, an independent distributor of Old Dutch Foods Ltd. products, made an assignment in bankruptcy on May 3, 1991, following a tax reassessment. He applies for an absolute discharge.

Stone, J.A.:—On October 8, 1991, in adjourning this appeal from an order of Muldoon, J. of August 23, 1990, another panel of this Court ordered that the new date for the hearing be fixed by the Judicial Administrator unless a consent order

Muldoon, J.:—In the plaintiff's motion, dated and filed on May 14, 1992, which came on for hearing in Winnipeg on June 30, 1992, the plaintiff seeks:

Linden, J.A.:—This is an appeal by the Minister and a cross-appeal by the taxpayer from a decision of the Trial Division of this court concerning certain transactions in the taxation years 1981 and 1982 for which reassessments were issued. The main

Heald, J.:—We are in full agreement with the reasons given by the learned Tax Court judge for dismissing the taxpayer’s appeal. We think that he correctly applied the provisions of paragraph 227.1(2)(b) of the Income Tax Act, R.S.C.