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.

Strayer, J.:—I ordered the adjournment sine die of the trial set for June 8 and 9, 1992, granted at the request of the plaintiff and with the consent of the defendant. However, I asked counsel for the plaintiff to appear before

Heald, J.A.:—The Court is seized with two applications for reconsideration of the reasons for judgment issued in this matter on October 16, 1991. The Court, in these reasons, had asked the appellant, in accordance with Rule 337(2)(b) of the Federal Court

Isaac, C.J.:—This is a section 28 application to review and set aside a decision of the Tax Court made on June 7, 1990. The issue before the learned Tax Court judge on the appeal from the assessment before him was whether some or all

Strayer, J.:—

Marceau, J.A.:—This appeal is from a judgment of the Trial Division which vacated an assessment made by the Minister of National Revenue for the 1972 taxation year of the late Nathan Cesser, whose rights are exercised here by his widow in her capacity as