Muldoon, J:—In order the better to conform with the rules and practices of this court, the style of cause in this action is amended to be that which is shown above.

Rouleau, J:—The plaintiff brings this action against the defendant by way of trial de novo. The Tax Review Board having set aside the reassessments by the Minister involving the taxation years 1978 and 1979. The issue concerns moneys deducted

Muldoon, J:—Because of the marked similarity of the facts in this case with those of The Queen v Jack L Salter, T-47-83, the two cases were tried together at Toronto, on September 25, 1985.

Muldoon, J:—Because of the marked similarity of the facts in this case with those of The Queen v William H Eggert,T-46-83, the two cases were tried together at Toronto, on September 25, 1985.

Addy, J:—The plaintiff is appealing its reassessment by the defendant for income tax purposes for the years 1978, 1979 and 1980.

Collier, J:—The present action involves an income tax reassessment of the plaintiff made by the Minister of National Revenue in April 1979 for taxation years 1974, 1975 and 1976.

Cullen, J:—With respect to the facts of this case there is little if any disagreement. What is in dispute is the interpretation to be given to the actions taken.

Ludwig, Prov Ct J:— The accused Robert Marcoux and Cecile Marcoux were charged as follows:

Count #1

The Associate Chief Justice:—This action is by way of appeal from the decision of the Tax Review Board, pronounced by The Hon Lucien Cardin, Chairman. At issue is the taxation of sums of money received by the defendant in the 1975,

Collier, J:—This is an appeal from a decision of the Tax Review Board. The presiding member upheld assessments by the Minister for the plaintiff's 1970-74 taxation years, inclusive.