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.

KEARNEY, J.:—We are here concerned with what can be regarded as two cases, which I will proceed to deal with in a single judgment, arising out of two separate sets of facts, the first of which occurred in the appellant’s taxation year 1958 and

SPENCE, J. (concurred in by the Chief Justice, Abbott, Ritchie, JJ.) :—This is an appeal by the Deputy Minister from the decision of Noël, J. in the Exchequer Court in which he found that an item known as a rock bolt” was covered by the exemption in Schedule III of the Excise Tax Act and, therefore, not liable for consumption or sales tax. For this purpose, it is sufficient to quote Schedule III as it appears in the reasons for judgment of the Tariff Board : :

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THURLOW J. These two appeals arise from the same transaction and, pursuant to an order of the Court made on the application of the Minister, they were heard together. By the same order it was. directed that the evidence adduced by the Minister and.

JACKETT, P. :—Il s’agit d’un appel, par le Ministre du revenu national, d’un jugement de la Commission d’appel de l’impôt, maintenant l’appel logé par l’intimé devant cette Commission, de la cotisation de l’intimé, en vertu de la Loi de l

KEARNEY, J.:—This is an appeal by the Minister from that part of a decision of the Tax Appeal Board dated January 9, 1963 (30 Tax A.B.C. 360), which allowed the respondent’s appeal from the income tax assessment dated February 16, 1960, for the

DUMOULIN, J.:—By their joint petition of right the suppliants are claiming from the respondent a refund in the sum of $59,235.62 for sales tax imposed by Section 30 of the Excise Tax Act, R.S.C. 1952, c. 100, and old age security tax,