THURLOW, J.:—This is an appeal from a Judgment of the Tax Appeal Board dismissing an appeal from assessments of income tax for the years 1958, 1959 and 1960. The assessments in question are based on the provisions of Section 63 of the Income

JACKETT, P. (delivered orally from the Bench) :—This is an appeal, under Section 58 of the Excise Tax Act, R.S.C. 1952, c. 100, as amended, from a declaration made by the Tariff Board on October 5, 1966, to the effect that an

DUMOULIN, J. (dictées en Cour le 25 octobre 1966) :—Après avoir entendu les témoignages de l’intimé, Joseph Maurais, et de M. le Curé Arthur Jacob de la paroisse de St-Lazare du Cap de la Madeleine, la Cour est satisfaite que les exigences de la

JACKETT, P. (delivered orally from the Bench) :—This is an appeal from a decision of the Tax Appeal Board whereby a reassessment of the respondent for the 1961 taxation year was vacated.

Ritchie, J.:—This is an appeal from a judgment rendered by Mr. Justice Cattanach in the Exchequer Court of Canada affirming an assessment made by the Minister of National Revenue under the Estate Tax Act, S.C. 1958, c. 29, whereby he

CATTANACH, J.:—These are appeals by the appellant herein against its assessments to income tax for the taxation years 1957, 1958, 1959 and 1960, by reason of the inclusion by the Minister in the appellant’s taxable income the sums of

TREMBLAY, J.C.P.Q.:—Je partage l’avis de monsieur le juge Montgomery.

PRATTE, J.:—Je partage l’opinion de Monsieur le juge Montgomery.

CASEY, J.:—I agree with Mr. Justice Montgomery.

THURLOW, J.:—This is an appeal by the Minister from a judgment of the Tax Appeal Board ( (1966), 40 Tax A.B.C. 105) allowing the respondent’s appeal from re-assessments of income tax for the years 1961 and 1962. In computing the respondent’s income for

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board (39 Tax A.B.C. 428), dated November 15, 1965 whereby appeals of the appellant herein against assessments to income tax for the taxation years 1959, 1960, 1961 and 1962 were

JACKETT, P.:—This is an appeal to this Court from a re-assessment of the appellant for the 1961 taxation year made on September 6, 1963.