Grant, DJ:—In these three actions the plaintiff appeals from the reassessment of its income for each of the years 1969,1970 and 1971, made by the Minister pursuant to the provisions of the Income Tax Act. It is incorporated

Walsh, J:—This is an appeal from a judgment dated October 7, 1977, of the Tax Review Board allowing in part defendant’s appeal against a reassessment made by the Minister of National Revenue which included a stand-by charge of $486 in the

MacDonald, J:—This action has proceeded to trial upon an agreed statement of facts and the Court is asked this question: Is Lillian Brown properly liable for $4.38, or part thereof, social services tax in respect of the electricity purchased from British

Mahoney, J:—The plaintiff appeals income tax assessments for its taxation years ended December 31 in each of the years 1968 to 1975, both inclusive. By order made July 4, 1978, this and seven other actions against the defendant are test actions.