CARTWRIGHT, J. (all concur) :—This appeal is brought, pursuant to leave granted in accordance with the provisions of Section 84 of the Exchequer Court Act, from a judgment of Noël, J. allowing an appeal by the respondent from a decision

JUDSON, J. (all concur) :—The issue in this appeal is the claim of Falconbridge Nickel Mines Limited to deduct from its income for the years 1950, 1951 and 1952 certain prospecting, exploration and development expenses. Throughout the proceedings the expenses have been classified into 12 items and I will maintain that classification. The money was all spent on properties owned by others under the terms of written agreements, which I shall have to analyze later.

CARTWRIGHT, J. (all concur) :—This is an appeal from a judgment of Cattanach, J. dismissing an appeal from the appellant’s assessment for its taxation year ending March 31, 1956.

DUMOULIN, J.:—A l’audition, les parties convinrent de ce que la preuve produite et les moyens de droit retenus dans l’instance-type, numéro B-283 des registres de cette Cour Le Ministre du Revenu national, appelant, et Gérard Ste-Marie, intimé, devraient également servir, mutatis mutandis, à la décision de cette cause, et en former partie intégrante.

Par tous ces motifs la Cour maintient l’appel du Ministre, rejette la défense produite par les intimés, avec tous dépens contre ces derniers.

DUMOULIN, J.:—Le Ministre du Revenu national interjette appel devant cette Cour d’une décision de la Commission d’appel de l’impôt, datée le 13 octobre 1964 (36 Tax A.B.C. 129), maintenant un pourvoi de l’intimé relativement aux cotisations pour l’année d’imposition 1956.

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board (33 Tax A.B.C. 246), dated September 13, 1963 which dismissed appeals taken by the appellant herein against income tax assessments levied upon it for its 1956, 1957 and 1958 taxation

CATTANACH, J.:—These are appeals from decisions of the Tax Appeal Board (36 Tax A.B.C. 5 and 16), dated June 25, 1964, upholding assessments for income tax of the appellants for their respective 1960 taxation years. By order, upon consent, dated October 21,

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board (37 Tax A.B.C. 225), dated December 29, 1964 upholding an assessment by the Minister in respect of the appellant’s income for its 1962 taxation year.

JACKETT, P.:—This has been a hearing of appeals by a company incorporated under the laws of Ontario from its assessments under the Income Tax Act for the 1961, 1962 and 1963 taxation years.

JACKETT, P.:—This is an appeal from a re-assessment under the Estate Tax Act, chapter 29 of the Statutes of 1958, as amended, in respect of the estate of Francis Herbert Crispo.