Grant, D J:—This is an appeal by the plaintiff in respect of the reassessment dated February 18, 1975 made by the Minister wherein additional tax in the sum of $17,383.40 was levied in respect of income for the 1967 taxation year,

Cattanach, J:—These are six appeals from assessments to income tax made by the Minister of National Revenue for the fiscal and taxation years of each of the three plaintiffs ending December 15, 1971 and April 30, 1972 which six appeals were heard

Grant, DJ:—Mr Erlichman, I am prepared to find in this case that the plaintiff in this matter was probably lured into this purchase by the action of his partner who had been rather successful in his previous attempts and that by reason of

Dubé J [TRANSLATION]:—The plaintiff, incorporated in Quebec in 1946, operates a feed mill as well as several farms in St-Pie.

Le Juge Dubé, DJ:—La défenderesse exploite une entreprise de transport d’écoliers dans la région de Farnham, PQ. A la suite d’une soumission en date du 31 juillet 1974 pour l’obtention du contrat de transport d’écoliers des circuits U-36, U-37

Pratte, J:—This is an appeal from a judgment of the Trial Division allowing the respondent’s appeal from an income tax reassessment for its 1975 taxation year. That judgment held that the respondent was entitled, in computing its income for that year,

Heald, J:—This is an appeal from a judgment of the Trial Division, allowing in part, but otherwise dismissing, the appeal of the appellant from its income tax assessment for the taxation year 1970. The appellant was a Canadian corporation with head

Le Dain, J:—This is an appeal from a judgment of the Trial Division allowing an appeal from a decision of the Tax Review Board, which allowed an appeal from a reassessment of income tax in respect of the appellant’s 1976 taxation year by which an

Gibson, J:—The evidence in this appeal consisted of an Agreed Statement of Facts, Exhibit 29, and documentary evidence, Exhibits 1-28 and 30- 34, and the oral evidence of Mr Morry Wingold, which evidence was substantially different than the evidence adduced

Urie, J:—The appellant appeals from the judgment of the Trial Division upholding the reassessment of the Minister whereby part of the proceeds arising from the expropriation of property in which the taxpayer had the equitable interest was assessed as profits