Heald, J (concurred in by Urie, J and MacKay, DJ) (judgment delivered from the Bench):—This is an appeal from a judgment of the Trial Division in which the learned trial judge held that the respondent, as represented by the Minister of National

Dubinsky, DJ:—This is an appeal from a decision of the Tax Review Board delivered at Halifax, Nova Scotia on July 8, 1976 and from the order of judgment based thereon dated July 27, 1976 whereby it allowed the appeal of the defendant herein,

Walsh, J:—This is a petition seeking an order by virtue of subsection 174(3) of the Income Tax Act joining Jacques Gaston Bisson and Georges Bisson to the proceedings in order to determine the following question:

Walsh, J:—This is an appeal against the assessment by plaintiff for taxes in its 1974 taxation year resulting from the sale of property purchased in 1968 in what was then the Municipality of Lucerne in the Province of Quebec for $150,000 and

Walsh, J:—This is an appeal by plaintiff against a judgment of the Tax Review Board dated February 11, 1976, maintaining defendants’ appeal against an assessment for estate tax with respect to the estate of the late John Cyril Hewitt who died on April 15,

Dubinsky, DJ:—This is an appeal from a decision of the Tax Review Board and from the order based thereon dated July 27, 1976, whereby it dismissed the appeal of the plaintiff herein from assessments made for the taxation years of 1972 and

Mahoney, J:—The defendant’s contract with Canada Post Office for the conveyance of mail on the service designated ‘‘Combined Urban Service” at Winnipeg, Manitoba was terminated by the Postmaster General upon completion. of the required services March 31, 1972.

The Chief Justice (judgment delivered from the Bench):—This is an appeal from a judgment of the Trial Division dismissing an appeal from assessments under Part I of the Income Tax Act for the 1968 and 1969 taxation

Walsh, J:—These proceedings concern the tax assessment of plaintiff for its 1973 taxation year and the interpretation to be given to section 125.1 of the Income Tax Act and Regulations 5200 and 5202 made by virtue thereof.

Urie, J (per curiam):—For the reasons given in Court No A-254-74, Charles Chaffey v MNR, [p 253], the appeal will be dismissed with costs.