Mahoney, J:—The issue in this case is whether payments totalling $4,500 received by the defendant from the Canada Council in 1972 were on account of a scholarship, fellowship or bursary or on account of a research grant. Subject to any other deductions that may

The Chief Justice (judgment delivered from the Bench) (concurred in by Pratte, J and Hyde, DJ):—There is no material difference between this appeal and the appeal heard simultaneously in The Queen v Rockmore Investments

Gibson, J:—For the reasons given in the case of Plan A Leasing Limited v Her Majesty the Queen (Court No T-2224-75) this date, this appeal is allowed with costs, and the matter is directed to be

The Chairman (orally):—Basically this is an appeal by Donald Eugene Morgan, but the evidence in this case is to be applied by consent in the appeals of Maitland Almost, Carlyle A Bodkin and Frank E Cassin. The appeals arise out of notices of

Roland St-Onge:—This appeal is from an assessment dated July 8, 1970 and concerns the appellant’s 1967 taxation year.

Collier, J:—The reasons for judgment which I gave in MacMillan Bloedel (Alberni) Limited v MNR (p 295) apply in this appeal in respect to the disallowance by the Minister of the deductions claimed by the appellant

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