Pratte, J (per curiam) (judgment delivered from the Bench):—We are all of the view that the appeal should succeed.

The Associate Chief Justice:—This is an appeal under the Income Tax Act from a reassessment of income tax for the year 1965. By it the Minister assessed tax in respect of $112,500 as the profit realized by the

Greschuk, DJ:—I agree with the reasons for judgment of the learned Chief Justice with the exception of the excerpts read from the Tax Review Board, the Tax Review Appeal Board, and the judgment of Mr Justice Heald; and that portion of his judgment relating

Sweet, DJ:—This is an appeal from a reassessment by the Minister of National Revenue of the plantiff’s (appellant’s) tax for the taxation year 1964 under the Income Tax Act then in force (the Act).

Bastin, DJ:—This is an appeal from the decision of the Tax Review Board delivered November 28, 1974 allowing the defendant’s appeal from the assessments for the taxation years 1969 and 1970 made on the basis that the defendant corporation was associated with Garyray

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