CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board dated June 18, 1963 whereby the Board dismissed an appeal of the appellant from the assessment of the Minister under the Income Tax Act, R.S.C. 1952, c. 148, for the appellant’s 1958 taxation year.

CATTANACH, J.:—These are appeals from assessments under the Income Tax Act, R.S.C. 1952, c. 148 of Mandrel Industries, Inc. for its 1958 and 1959 taxation years.

DUMOULIN, J.:—The instant appeal is directed against the re-assessment dated May 1, 1963, and assessment dated May 6, 1963, in respect of income for taxation years 1960 and 1961.

DUMOULIN, J.:—This is an appeal from a decision of the Minister of National Revenue dated March 13, 1963, for the taxation year 1961.

The reasons expounded at length in the pattern decision No. A-2180 of the records of this Court (Canadian Gypsum Co., Lid. v. M.N.R.) apply to, as agreed, mutatis mutandis, and form an integral part of these notes.

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