Addy, J [TRANSLATION]:—Since the issue in the three above-mentioned actions turns not only on common evidence but on the same statutory provisions and legal principles, in accordance with the earlier order of the Associate Chief Justice and by consent of

Urie, J:—It will not be necessary to call upon you, Mr Verchere.

Maguire, DJ:—These proceedings, appealing from a judgment of the Tax Review Board dated October 26, 1976, are taken pursuant to subsections 172(1) and 175(3) of the Income Tax Act and section 48 and Schedule 1 of the Federal

Heald, J:—This is an appeal from a judgment of the Trial Division wherein that Court allowed with costs, the respondent’s appeal from an assessment for non-resident withholding tax and interest, said assessment being dated April 29, 1976.

Walsh, J:—Plaintiff appeals from the taxation of costs dated February 13, 1980, in the amount of $2,727.17. A similar appeal was made in connection with the taxation of costs in the same amount in case No T-249-77 Her Majesty The Queen and

The Court:—This is an appeal from a judgment of the Trial Division dismissing the appellant’s appeal from income tax assessments for the 1968 and 1970 tax years. That appeal was heard in the Trial Division on common evidence with the appeal by

Heald, J:—We are all of the opinion that the learned trial judge correctly concluded that the appellant’s antiknock compound cannot be considered to be a “petroleum product’’ as that term is used in paragraph 83(A)(3)(a) of the Income Tax

Provost, J:—La Cour est saisie d’une requête pour ordonnance en vertu de l’article 232(4)c) de la Loi canadienne de l’impôt sur le revenu*. [1]

Addy, J:—These three actions were, on consent, ordered to be tried together on common evidence.

Morden, JA:—The Attorney General of Canada on behalf of the Minister of National Revenue appeals, and Usarco Limited cross-appeals, from an order of Mr Justice Linden made on August 21, 1979 quashing, in part, an order of His Honour Judge Scime