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

GIBSON, J.:—This is an appeal from the decision of the Tax Appeal Board dated October 28, 1963, in respect of the income tax assessment of the appellant dated December 9, 1959, for the taxation year 1958 whereby a tax in the sum of $67,418.10 plus interest in the sum of $2,792.77 was levied for the said taxation year.

KEARNEY, J.:+-This action concerns a profit of $10,957.25 realized by the appellant in its taxation year 1961 on the sale, early in 1961, of a shopping centre which it had caused to be erected on a site consisting of two adjacent parcels of land

Cattanach, J.:—These are appeals from the assessments of the appellant under the Income Tax Act for its 1950, 1951 and 1952 taxation years.

CATTANACH, J.:—This is an appeal under the Estate Tax Act from the assessment in respect of the estate of Dorothy Elgin Towle who died testate on July 11, 1961.

CATTANACH, J.:—These are appeals from the assessments of the appellant under the Income Tax Act, R.S.C. 1952, c. 148, for the taxation years 1957, 1958, 1959 and 1960.