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.

TAVENDER, J.D.C.:—This is a criminal appeal from a conviction by a magistrate on five counts under the Income Tax Act. Jensen appeals against conviction; Chalmers appeals against conviction and sentence; and the Crown appeals against sentence.

GRANT, J.:—This is an appeal by way of stated case pursuant to Section 734 of the Criminal Code of Canada, whereby G. G. Marshman, Q.C., Police Magistrate at London on March 31, 1966, convicted the appellant, Empire House (London) Limited for

Noël, J.:—This is an appeal from a decision of the Tax Appeal Board ((1965), 39 Tax A.B.C. 133, 137, 138) dated August 16, 1965, which dismissed Harold Diamond’s appeal from the assessments of income tax for the years 1957, 1958 and 1959, Sarah

DUMOULIN, J.:—This is an appeal from the respondent’s confirmation of a re-assessment, on August 25, 1965, levying an estate tax in the net amount of $250,390.60, in respect of the estate of the late Agnes Henry Wilson, in her lifetime of the City

Wilson, C.J.:—The Department of National Revenue, under the provisions of the Income Tax Act, has essayed to seize certain documents in the possession of Mr. Marshall, a solicitor, contained in a file relating to the affairs of his clients,