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.

Tue CHIEF Justice:—Cet appel est d’un jugement rendu par M. le Juge Dumoulin de la Cour de l’Echiquier, le 16 janvier 1964. Ce dernier confirma l’opinion de Me Maurice Boisvert de la Commission d’Appel de l’impôt.

The CHIEF Justice:—Il s’agit de savoir dans cette cause si les cotisations fixées par le Ministre du Revenu National contre l’appelant à la somme de $10,368.32 pour les années 1950 à 1955 inclusivement, à l’exception de l’année 1952, doivent être maintenues. Le

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

CATTANACH, J.:—This is an appeal from assessment to income tax levied by the Minister in respect of income for the 1963 taxation year of the appellant.

Noël, J.:—This is an appeal from a decision of the Tax Appeal Board (36 Tax A.B.C. 85) rejecting the appeal from an assessment against one of the appellants herein, William Slater, for the year 1959 whereby the sum of $13,227.80 was added to his