Marceau, J:—These actions have been joined together to be heard at the same time on common evidence. They both attack the same decision of the Tax Review Board whereby the notices of reassessment issued against the plaintiffs on May 15, 1975, in

Addy, J:—These two cases were, on consent, ordered to be tried together on common evidence. They are in effect appeals by both individual taxpayers against reassessments made against them for income tax purposes by the Minister of National Revenue for

Jérome, ACJ:—This application for an order compelling the duly authorized representative of the defendant to nominate Mr Harry Longstaff, a departmental officer of the Crown, to be examined for discovery by the plaintiff, came on for hearing at Toronto, on

Addy, J.:—Both the plaintiff (hereinafter called “Quemet”) and the added party (hereinafter called “Magog”) were in the business of buying and selling scrap non-ferrous metals and metal alloys.

Marceau, J:—On March 18, 1975, the Deputy Minister of National Revenue directed that, for the purpose of the Income Tax Act, two companies, Covertite Limited and Covertite (Ontario) Limited, were deemed to be associated with each other

Pratte, J:—Cet appel est dirigé contre un jugement de la Division de première instance [1981] 1 CF 249, qui a décidé que l'intimé pouvait, en calculant son revenu imposable pour les années d’imposition 1974, 1975 et 1976, déduire des montants de

Macdonell, J:—Kelly Douglas and Company Limited (“Kelly”) applies under the Judicial Review Procedure Act to the court for an order quashing and setting aside an authorization to enter, search and seize under subsection 231(4) of

Collier, J:—This is an appeal from a decision of the Chairman of the Tax Review Board.

Jerome, ACJ:—These actions are brought, in accordance with the Income Tax Act, section 172, as appeals from the determination by the Minister of National Revenue, as a result of a reassessment that during the plaintiff’s 1975 and 1976

Grant, DJ:—This is a hearing to dispose of the issues involved, as set forth in the order granted by Mr Justice Cattanach dated December 10, 1980. The stated case is in the following words and figures: