EL, J.:—This is an appeal from a decision of the Tax Appeal Board (34 Tax A.B.C. 26) dated October 30, 1963, dismissing the appellant’s appeal from its income tax assessments whereby amounts of $6,400 for each of the years 1955, 1956 and 1957 and $6,933.37 for the year 1958, which had been deducted by the taxpayer as capital cost allowances in respect of the cost of a lease, were added to its income.

CATTANACH, J.:—This is an appeal from assessment to income tax levied by the Minister on the appellant for the 1961 taxation year.

The appellant began his working life as a construction worker specializing, at first, as a tile setter, but subsequently engaged in the building of single family dwellings in and about the City of Toronto. While the appellant could and did build the odd home pursuant to contract, nevertheless the greater number of homes which were built by him were built on a speculative basis, that is with no specific purchaser in view.

Noël, J.:— This is an appeal from the decision of the Income Tax Appeal Board, 34 Tax A.B.C. 182, dated December 16, 1963, dismissing the appellant’s appeals from its income tax assessments for 1960 and 1961 whereby amounts of $12,274.36 and $21,041.66

KEARNEY, J.:—This is an appeal from a decision of the Tax Appeal Board (31 Tax A.B.C. 341) of March 11, 1963, which dismissed the appellant’s appeal from a re-assessment made by the Minister on April 21, 1961, whereby a sum of $142,583.22 was added

CATTANACH, J.:—This is an appeal from a judgment of the Tax Appeal Board dated November 20, 1964 (87 Tax A.B.C. 86) whereby an appeal from an assessment to income tax for the appellant’s 1962 taxation year was dismissed.

GIBSON, J.:—I am of the opinion that this case can be decided on the question of fact raised in the action. The question of fact, in brief, is whether the respondent, Egidio Pevato, was engaged in the same business at all material times within the

THURLOW, J.:—This is an appeal by the executors of the estate of Michael J. Conway, deceased, from a judgment of the Tax Appeal Board (34 Tax A.B.C. 390) dismissing their appeal from an assessment of estate tax. On June 7, 1961 when Michael J.

NOËL, J.:—This is an appeal from a decision of the Tax Appeal Board (28 Tax A.B.C. 176) in respect of the assessment of the appellant under Part I of the Income Tax Act for the taxation years 1954 and 1955. The Tax Appeal

DUMOULIN, J.:—On April 17, 1963, a tax in the sum of $5,958.18 was levied in respect of the appellant’s income for taxation year 1962. The Tax Appeal Board, on September 25, 1964, affirmed this levy (37 Tax A.B.C. 78); hence the instant appeal.

DUMOULIN, J.:—The Minister of National Revenue is appealing a decision of the Tax Appeal Board, dated September 24, 1964 (36 Tax A.B.C. 324 at 330), allowing the respondent’s appeal from the assessments of December 12, 1962, wherein taxes in the amounts of