Walsh, J:—Defendant applies by motion under section 174 of the Income Tax Act to join Magog Metal Co Inc to the appeal filed herein by plaintiff and for an order pursuant to subsection 174(3) to determine the common question

Collier, J:—The plaintiff has appealed its income tax assessments for the taxation years 1972 through 1975 inclusive. This particular appeal is for 1972. All four appeals were set for trial for the same day. The other three actions were, on the

Hardinge, J:—This is an appeal by the Crown from the acquittal of the respondent on two counts of failing to remit income tax deducted from the wages of the employees of a company of which he was an officer contrary to subsection 238(2)

Grant, DJ:—As the issues in these two cases are identical and the plaintiffs are husband and wife with the same counsel acting, the actions were tried together and this judgment will suffice for both cases.

Marceau, J:—The issue in this action, taken against a decision of the Tax Review Board, is whether the defendant (hereinafter sometimes referred to as Doral), in computing its taxable income for the 1970 taxation year, was entitled to claim as a

Collier, J:—The plaintiff is a tax discounter. He falls within the definition of “discounter” found in the Tax Rebate Discounting Act, SC 1977-78, c 25:

Urie, J:—This is an appeal from a judgment of the Trial Division dismissing the appellant’s appeal from assessments for income tax for the taxation years 1969,1970,1971 and 1972 in which there was attributed to the appellant’s income for those years sums

Walsh, J.:—This is an appeal by plaintiff from a decision of October 22, 1976 of the Tax Review Board to the effect that the amounts of $25,375, $50,000 and $81,875 were not amounts in respect of which non-resident tax was payable for the

Décary, J:—The issue in this appeal is whether a direction of the Minister of National Revenue under subsection 138A(2) of the Income Tax Act RSC 1952, c 148 that in the 1967, 1968 and 1969 taxation years the plaintiff and

Grant, DJ:—This is an appeal by the Crown from the decision of The Tax Review Board dated June 20, 1977, whereby that board allowed the appeal of such taxpayer from the Minister’s assessment of his 1972 and 1973 income tax and referred the