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

Heald, J:—This is an appeal from a judgment of the Trial Division wherein the appellant’s appeal from the reassessment for its 1967 taxation year was dismissed.

Urie, J:—This is an appeal from a judgment of the Trial Division wherein the appeal of the appellant from a reassessment for income tax by the Minister of National Revenue was allowed and the re-assessment was referred back to the Minister on

Marceau, J:—La présente action a été jointe à celle portant le N° T-2464-77, entre Clément Alepin et Sa Majesté la Reine. La demanderesse ici conteste la cotisation d’impôt que le ministre du Revenu national a émise contre feu Joseph Alepin en incluant dans le revenu de ce dernier, pour l’année d’imposition 1970, une somme de $93,702.12 qu’il aurait reçue au cours de l’année à titre d’intérêts.

Marceau, J:—A la présente action a été jointe celle portant le N T-4258-77, entre Dame Afife Kurdi-Alepin, Jean Alepin et Dieudonné Alepin agissant en leur qualité d’exécuteurs testamentaires de la succession Joseph Alepin et Sa Majesté la Reine.

Gibson, J:—The plaintiff, Coopers & Lybrand Limited, after September 24, 1976 caused to be paid to the employees of Venus Electric Limited the net salaries and wages accrued due owing to them for the two-week period ending September 24, 1976. The