THURLOW, J.:—The issue in this appeal, which is from reassessments of income tax for the years 1963 and 1964, is whether the appellant and Esson Motors Limited were, in the taxation years in question, ""associated with each other’’ for the purpose of

DUMOULIN, J.:—Dr. James Sim, a member of the Royal College of Dental Surgeons, practises his profession in the City of St. Catharines, Ontario, where he permanently maintains an office with a staff of three employees.

SHEPPARD, D.J.:—This appeal is by Charles Glassman from the assessment by the Minister of National Revenue for the taxation year 1959 in refusing any allowance based on the capital cost of buildings and equipment on Lot 7, Block 63, DL 185, being

CATTANACH, J.:—These are appeals against assessments by the Minister under the Income Tax Act of the appellant for its 1961, 1962 and 1963 taxation years.

By agreement the evidence respecting these appeals was heard immediately following the evidence with respect to the appeals of Alpine Drywall Construction Limited, upon completion of which argument was heard on each set of appeals because the issues involved in each set of appeals were substantially the same, subject only to minor variations consequent upon minor differences in facts.

CATTANACH, J.:—These are appeals from the assessments of the appellant under the Income Tax Act, R.S.C. 1952, e. 148 for its taxation years 1961, 1962 and 1963.

GIBSON, J.:—By its Petition of Right the suppliant, a company incorporated under the Ontario Corporations Act, with head office in the City of Toronto, seeks to recover certain moneys paid by it under protest pursuant to a Notice of Assessment

THURLOW, J.:—These ten appeals are from re-assessments of income tax for the taxation years 1961 and 1962, (except those of Miller Building Limited, Career Girl Store Limited and I & A. Realty Limited which relate only to the 1962 taxation year) all

DONUHUE, J.:—This is an application by Steven Low for an order of prohibition, whereby he seeks to restrain J. L. Gourlay from conducting an inquiry under the provisions of Section 126(4) of the Income Tax Act.

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board, 38 Tax A.B.C. 449, dated June 28, 1965 whereby an appeal from the appellant’s assessment to income tax for his 1961 taxation year was dismissed. The Board held that an amount of $1,903.80 had been properly included by the Minister as part of the income received by the appellant in the taxation year in question.

GIBSON, J.:—This is an appeal and cross-appeal from the decision of the Tax Appeal Board dated November 12, 1965 concerning the tax levied against the estate of Adam Newton Leckie under the Estate Tax Act. The deceased died on January