Dube, J:—These three appeals dealing with the plaintiff’s 1973,1974 and 1975 taxation years have been heard together on common evidence.

Pratte, J:—This appeal is from a judgment of the Trial Division, which dismissed an application by appellant seeking leave to withdraw a sum of money which had been deposited in the Registry of the Court.

Grant, DJ:—This is an appeal by the plaintiff from a reassessment of its 1973 income tax return by the Minister of National Revenue. It had sold property it owned in Brampton, Ontario in June 7, 1973 and had made a substantial profit thereby

Grant, DJ:—This is an appeal from the judgment of the Tax Review Board dated December 17, 1979, whereby it dismissed the plaintiff’s appeal from the reassessment of his income tax returns for his 1975 taxation year except for the increase it

Ryan, J:—We are not persuaded that the learned trial judge was wrong in his conclusion. The appeal will, therefore, be dismissed with costs.

Collier, J:—This is an application by Hoyle Industries Ltd, Hoyle Twines Ltd, and William L Hoyle (hereafter the “‘clients’’) to determine the question whether they can successfully claim solicitor-client privilege in respect of certain files and documents. The

Grant, DJ:—This is an appeal by the plaintiff from the judgment delivered from the Tax Review Board on December 20,1977 whereby it allowed an appeal by the defendant from the reassessment by the Minister of National Revenue in respect of his 1972

Urie, J:—This is an appeal from a judgment of the Trial Division dismissing the action of appellant in which it sought declarations that the appellant is, for the purposes of paragraphs 1(a), (c) and (d) of Part XIII of Schedule III to the

Mahoney, J:—This appeal from a reassessment of the plaintiff’s 1973 income tax return was heard on common evidence with John McGuckin v The Queen, Court No T-500-79; Eleanor Golden v The Queen,

Dubé, J:—This is an application under Rule 401 for an order that the defendants be granted leave to file a conditional appearance to the fresh as amended statement of claim filed by the plaintiffs pursuant to the judgment of Mahoney, J of