Kerr, J:—This is an Information of the Deputy Attorney General of Canada filed in the Exchequer Court of Canada on May 29, 1970, claiming payment of sales tax alleged to be due under the provisions of the Excise Tax Act, RSC 1952,

A J Frost:—This is an appeal from income tax assessments in respect of the appellant’s 1967 and 1968 taxation years, heard at Belleville, Ontario on December 14, 1971 by the Tax Appeal Board as it was then constituted.

The Chairman:—The tax sought in this appeal heard at Kingston, Ontario, is only $332.99, inclusive of interest, but the facts are somewhat involved. Both sides were represented by counsel.

CULLITON, C.J.S.:—The respondent was charged in an information containing eight counts of offences under the Income Tax Act, R.S.C. 1952, c. 148. The first seven counts charged seven separate offences under Section 132(1) (a) of the Income

GIBSON, J.:—This is a separate trial of one part of this appeal and is an appeal from a re-assessment of income, for the 1954 taxation year of the appellant, alleged to have been received by him arising out of a South American transaction.

JACKETT, P.:—This is an appeal directly to this Court from a re-assessment of the appellant for the 1961 taxation year made on February 24, 1965.

CARTWRIGHT, J. (all concur) :—This is an appeal from a judgment of Dumoulin, J. pronounced on August 6, 1963, dismissing the appellants’ appeal from the confirmation of an assessment of estate tax made by the respondent in respect of the death of the

CATTANACH, J.:—These are appeals against the appellants’ assessments under the Income Tax Act, R.S.C. 1952, c. 148, for their respective 1954, 1955 and 1956 taxation years. There are twelve appeals, one for each of the three taxation years by

GIBSON, J.:—Don Finance Co. Ltd. was licensed under the Small Loans Act, R.S.C. 1952, ce. 251, from 1956 to 1958 and carried on the business of loaning money on the security of chattel mortgages in the City of Toronto, Ontario.

THORSON, P.:—This is an appeal against the estate tax levied in respect of the estate of Gordon Papp, deceased, late of the Town of Peace River, in Alberta so far as it included the amount of $50,000, being the proceeds of a policy of life insurance