DUMOULIN, J.:—Canadian Gypsum Company, Ltd., of the City of Toronto, Province of Ontario, a company incorporated under the laws of Canada, has uninterruptedly operated mines in Canada for about 40 years. Its objects are, in part, to use and develop lands

CATTANACH, J.:—These are appeals from decisions of the Tax Appeal Board (32 Tax A.B.C. 259 and 266) dated June 14, 1963 whereby the Board dismissed the appeals of the three appellants therein from the assessments of the Minister for the 1959 taxation

JACKETT, P.:—This is an appeal from a decision of the Tax Appeal Board dismissing appeals from the appellant’s assessments under Part I of the Income Tax Act for the taxation years 1953 to 1957, inclusive. While another issue is raised by

JACKETT, P.:—This is an appeal from a decision of the Tax Appeal Board dismissing an appeal from the assessment under the Income Tax Act of the appellant for the 1960 taxation year. The principal issue raised by the appeal is whether

NOEL, J.:—This is an appeal from a decision of the Tax Appeal Board (30 Tax A.B.C. 176) confirming the appellant’s income tax assessment for the 1957 taxation year. The only question raised by the appeal 1 is whether the appellant was entitled, when

JACKETT, P.:—This is an appeal from each of the appellant’s assessments under Part I of the Income Tax Act for the 1958, 1959, 1960 and 1961 taxation years. Each appeal raises precisely the same question. That question is whether the

Noel, J.:—Il s’agit d’un pourvoi devant cette Cour de la décision rendue le 19 juin 1963 par la Commission d’appel de l’impôt (33 Tax A.B.C. 14) approuvant une cotisation supplémentaire afférente à un profit réalisé par les appelants pendant l’année d’imposition

DUMOULIN, J.:—The Minister of National Revenue has appealed from a decision of the Tax Appeal Board, dated May 10, 1963, respecting an income tax assessment for the respondent’s 1957 taxation year.

DUMOULIN, J.:—Il s’agit d’un pourvoi devant cette Cour de la décision rendue le 1er mars 1963, par la Commission d’appel de l’impôt, approuvant une cotisation supplémentaire de $8,382.52 afférente à un profit de $27,191.40, réalisé par l’appelant pendant l’année

THURLOW, J.:—Upon the return of a Writ of Garnishment (saisie-arrét) issued by the Minister of National Revenue to enforce payment of an amount certified, pursuant to Section 119(1) of the Income Tax Act, R.S.C. 1952, c. 148, to be payable