Hyde, J.:—Appellant has appealed from a judgment of the Superior Court, District of Montreal, rendered on December 12, 1962, dismissing its action seeking (a) to have it declared that Part II of the Excise Tax Act, R.S.C. 1952, c. 100, as

GIBSON, J.:—This is a motion for an order requesting that a writ of extent issued September 29, 1965 under Part III of the Estate Tax Act be vacated and that the certificate also dated September 29, 1965 as to the amount of

GIBSON, J.:—This is an appeal from the decision of the Tax Appeal Board (37 Tax A.B.C. 199) dated December 23, 1964 in respect to the income tax assessments of the respondent for its 1960, 1961 and 1962 taxation years.

Gibson, J.:—This is an appeal from a decision of the Tax Appeal Board (37 Tax A.B.C. 65) dated November 13, 1964 in respect of the estate tax assessment dated March 26, 1964 of James M. McLean, executor under the will of Charles Harold Jaimet

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