Walsh, J:—This action was heard together with actions bearing Nos T-1438-77 and T-1439-77 between the same parties, the issues being identical save that they concern reassessments concerning the 1972, 1973 and 1974 taxation years respectively. As the statement of

Ryan, J:—This is an appeal from the judgment of the Trial Division, dated June 4, 1979, dismissing with costs the appeal of the appellant, H A Fawcett & Son, Limited (“Fawcett Limited”), from an assessment for income tax for the taxation year

Grant, DJ:—(1) This is an appeal by the Deputy Attorney General of Canada on behalf of Her Majesty the Queen from the decision of the Tax Review Board in respect of the defendant’s 1974 taxation year dated January 19, 1978, whereby that Board

Pratte, J [TRANSLATION]:—This is an appeal from a Trial Division judgment, which dismissed the appeal brought by appellant against the assessment of his income tax made for the 1970 taxation year.

Gibson, J:—This is an appeal by Spur Oil Ltd (formerly “Murphy Oil Quebec Ltd’’) from an assessment for income tax for its taxation year 1970.

Grant, DJ:—This is an appeal from the decision of the Tax Review Board dated April 21, 1978, whereby the plaintiff’s appeals from the reassessment of his income tax returns by the Minister of National Revenue for the years 1971 and 1972 were

Mahoney, J:—The issue is whether payments made by the plaintiff to an independent contractor fall within the definition of “cost of labour’’ under section 5202 of the Income Tax Regulations. The plaintiff included the payments in computing the amount of

Gibson, J:—For the reasons given in the case of MDS Health Group Limited (Toronto Medical Laboratories Limited) v Her Majesty The Queen (Court No T-4587-77) this date, this appeal is

Gibson, J:—For the reasons given in the case of MDS Health Group Limited (Toronto Medical Laboratories Limited) v Her Majesty The Queen (Court No T-4587-77) this date, this appeal is

Gibson, J:—For the reasons given in the case of MDS Health Group Limited (Toronto Medical Laboratories Limited) v Her Majesty The Queen (Court No. T-4587-77) this date, this appeal is