Beaubier, T.C.C.J.:—This matter was heard in Ottawa on March 30, 1993. It is an appeal pursuant to the old procedure of this Court.

Beaubier, T.C.C.J.:—These matters were heard together on common evidence by consent of the parties, under the old procedure of this Court, on February 8, 1993 at Victoria, British Columbia.

Beaubier, T.C.C.J.:—This matter was heard at Toronto, Ontario, on March 8, 9, 10 and 12,1993 pursuant to the old procedure of this Court.

Beaubier, T.C.C.J.:—This matter was heard in Toronto, Ontario on March 11,1993. It is an appeal pursuant to the general procedure of this Court.

Mogan, T.C.C.J.:—The appeals of Angelo Testa and Libera Testa (husband and wife) were heard together on common evidence. The only issue in these appeals is the fair market value at December 31, 1971 (the "V-Day Value") of a certain parcel of land

Sarchuk, T.C.C.J.:—This is an appeal by Trent Valley Sand and Stone Ltd. (Trent) from assessments of tax with respect to its 1985, 1986 and 1987 taxation years.

Christie, A.C.J.T.C.C. (orally):—I shall now deliver the reasons for the judgment that will issue in the appeal of Ben Weinstein v. Her Majesty The Queen. The taxation years to which these appeals relate are 1984,

Hamlyn, T.C.C.J. (orally):—This is an appeal from a reassessment for the 1985 taxation year.

Garon, T.C.C.J.:—Each of the appellants filed an application to strike out the reply to the notice of appeal. The texts of each of those applications are, to all intents and purposes, identical. At the hearing of these three applications, for reasons

Tremblay, T.C.C.J.:—This appeal was heard on September 16, 17 and 25, 1992, in Quebec City, Quebec.