Collier, J:—This action and seven others have been consolidated for all purposes. The plaintiffs in each action were, in 1969 and 1970, chartered accountants. They were, at that time, partners in a firm known as Young, Peers, Milner & Co. Subsequently there has

Patterson, J (orally):—The accused is charged with five counts of unlawfully making, participating in, assenting to or acquiescing in the making of a false statement in his return of income for each of the taxation years 1969 through 1973 inclusive,

Dubé, J:—These are appeals from reassessments made by the Minister of National Revenue for the taxation years 1966, 1967, 1968, 1969, 1970 and 1971.

Marceau, J:—This is an appeal from a decision of the Tax Appeal Board dated January 23, 1970, whereby the appeal of the herein appellant from reassessments to income tax dated January 19, 1966, in respect of the taxation years 1958, 1959 and

Ryan, J (concurred in by Heald and Urie, JJ):—This is an appeal from an order of the Trial Division delivered September 15, 1975, whereby the Crown was directed to pay interest on judgments for costs at 5% per

de Grandpre, J (concurred in by Laskin, CUC, Judson and Beetz, JJ):—Appellant, relying on the provisions of subsection 83(3) of the Income Tax Act, RSC 1952, c 148, as amended, has attacked the assessment for income tax

The Chief Justice (per curiam):—These two appeals raise the same primary question and it is this. If machinery (here a newsprint machine), to be delivered in a knocked-down condition and purchased under a contract providing that title will pass only

Dubé, J:—This is an appeal from a Tax Review Board decision allowing defendant’s appeal from an income tax assessment for his 1972 taxation year. In computing his income, defendant claimed as a deduction the sum of $495 as disbursements for meals.

Gibson, J:—These appeals from a decision of the Tax Review Board dated June 29, 1973 were heard on common evidence and relate to reassessments for the 1964 taxation year of the four corporations, Audrey Cold Storage Limited, Freda Limited, Heleis Storage

Le Dain, J (concurred in by Pratte, J and Hyde, DJ):—This is an appeal from a judgment of the Trial Division dismissing an appeal from a judgment of the former Tax Appeal Board which had dismissed an appeal against