Noël, J.:—This is an appeal from a decision of the Tax Appeal Board ((1965), 38 Tax A.B.C. 187) which confirmed a re-assessment of the appellant for the 1961 taxation year whereby a tax of $1,460.42 was levied on the basis that the appellant as

JUDSON, J. (concurred in by Abbott, Ritchie, Hall, JJ.) :—The question in issue in this appeal is how the Minister must compute the deduction allowed by Section 7(1) (d) of the Estate Tax Act for charitable gifts where there is a direction to pay duty out of the charitable gift.

JUDSON, J. (concurred in by Abbott, Martland, Spence, JJ.) :— The judgment of the Exchequer Court in this case decides that the product known as ‘‘Metrecal’’, whether in the form of powder, liquid, biscuit or soup, is not subject to sales tax. This

JUDSON, J. (concurred in by Abbott, Martland, Spence, J.J.) :— In these proceedings, which are by way of petition of right, the two Pfizer Companies seek to recover sales tax paid under protest. The Customs and Excise Division began to exact this tax

THURLOW, J.:—This is an appeal from a judgment of the Tax Appeal Board (33 Tax A.B.C. 114) which allowed an appeal by the respondent from a re-assessment of income tax for the year 1958.

GIBSON, J.:—The true meaning of ‘‘control’’ of a corporation as that word is employed in Section 28 of the Income Tax Act is the issue to be determined in this action.

Noël, J.:—This is an application by the respondent, the Minister of National Revenue, for an order pursuant to Rules 131 and 135 of the General Rules and Orders of this Court that :

KEARNEY, J.:—Dans cette cause, il s’agit d’un appel de la part du Ministre de la décision de la Commission d’appel de l’impôt sur le revenu en date du 19 août 1964 (37 Tax A.B.C. 1), annulant deux cotisations faites par lui (le Ministre) le 12 mai

CATTANACH, J.:—In this action the Crown seeks to recover the sum of $9,282.81 as monies payable under subsection (10) of Section 50 of the Excise Tax Act, R.S.C. 1952, c. 100 as amended, and the Old Age Security

CATTANACH, J.:—These are appeals from assessment to income tax levied by the Minister in respect of the appellant’s income for its 1959 and 1960 taxation years.