CAMERON, J.:—This is an appeal by the Minister of National Revenue from a decision of the Income Tax Appeal Board (19 Tax A.B.C. 176) dated March 31, 1958, allowing the appeal of the respondent from a re-assessment made upon her for the taxation

CAMERON, J.:—By this Information the Crown seeks to recover from the defendants the sum of $1,052.48, together with certain penalties. The defendants carry on a construction business at Toronto under the firm name of Saracini Construction Co., the greater part of

THURLOW, J.:—This is an appeal from the judgment of the Income Tax Appeal Board, dated June 25, 1956, allowing in part the appellant’s appeal against an income tax reassessment for the year 1954. The matter in issue is the right of the appellant, in

THURLOW, J.:—This is an appeal from the judgment of the Income Tax Appeal Board, 17 Tax A.B.C. 149, dismissing the appellant’s appeal against income tax assessments for the years 1953 and 1954. The matter in issue is the amount of the reserve which

;. THURLOW, J.:—This is an appeal by the Minister. of National Revenue from a judgment of the Income Tax Appeal Board, 13 Tax A.B.C. 399, allowing an appeal by the respondent, Frankel Corporation Ltd., against an income tax assessment for the year 1952.

THURLow, J.:—This is an appeal from the judgment of the Income Tax Appeal Board, 12 Tax A.B.C. 36, dismissing an appeal by the appellant against income tax assessments for 1950 and 1951.

THE Chief Justice:—This is an appeal by Her Majesty the Queen against a judgment of the Exchequer Court, dated May 6, 1955, dismissing an information against Laboratoires Marois, Limitée, for an alleged balance of sales tax and statutory penalties. The sales

CAMERON, J.:—At the request of the parties, these appeals were heard together. As the two appellant corporations were at all relevant times owned and controlled by the same shareholders and directors and as many of the issues in appeal arose out of