Cattanach, J:—This is an application requesting this Court to amend a clerical error in a certificate certified by the Director, Collections Division, Department of National Revenue, Taxation, under date of May 9, 1977 and registered in this Court under

Addy, J:—This appeal is against a decision of the Tax Review Board which upheld an income tax assessment made by the Minister of National Revenue against the plaintiff for the year 1975. There are two matters in issue: the first one concerns

Ritchie, J (per curiam):—I would allow this appeal and adopt the reasons for judgment delivered by Mr Justice Fulton at trial.

The cross-appeal is dismissed with costs.

Pratte, J (concurred in by Ryan, J and MacKay, DJ):—This is an appeal from a decision of the Trial Division allowing the respondent’s appeal from the assessment of its income tax for the year 1965. The appeal raises problems related to two

Marceau, J:—These are income tax cases. By order of this Court, the two appeals* [1] were to be heard together, on common evidence, as they both related to the same facts.

Grant, DJ:—This is an appeal by the plaintiff from the judgment of the Tax Review Board dated June 4, 1976 whereby that Board allowed the defendant Woods’ appeal from the assessment of his income tax returns for the years 1969, 1970 and 1971

Mahoney, J:—The applicants seek, in these proceedings, an order to remove into this Court and quash an approval given February 28, 1977 by His Honour Judge Cornish of the County Court of the Judicial District of York pursuant to subsection 231(4)

Walsh, J:—This is a motion by plaintiff for reconsideration pursuant to Rule 337(5) of this Court of a judgment rendered on September 20, 1977, dismissing her motion for an order extending the time within which an appeal might be made from the

The Chief Justice (concurred in by MacKay and Kelly, DJJ) (judgment delivered from the Bench):—This is an interlocutory application made in the course of a section 28 application. It is expedient to outline the proceedings preceding the interlocutory

The Associate Chief Justice:—The issue in this appeal is whether the defendant is entitled, under Arctile VIII A of the Canada-United States Reciprocal Tax Convention, to exemption from Canadian income taxation in respect of his income from teaching