THORSON, P.:—This is an appeal from two decisions of the Tax Appeal Board, each sub nom. No. 631 v. M.N.R. (1959), 22 Tax A.B.C. 88, and dated June 2, 1959, one allowing the respondent’s appeals against his income tax

Noel, J.:—This is an appeal under the Income Tax Act, R.S.C., c. 148, from an assessment for the year 1957 and turns on the question as to whether the appellant was residing or ordinarily resident in Canada during the whole of such

THURLOW, J.:—This is an appeal from a judgment of the Tax Appeal Board, 22 Tax A.B.C. 120, allowing the appeal of the respondent from re-assessments of income tax for the years 1946 to 1954 inclusive. By its judgment the Board held that certain

THURLOW, J.:—These are appeals from judgments of the Tax Appeal Board (25 Tax A.B.C. 415, 417), dismissing appeals by the appellants from assessments of income tax for the years 1956 and 1957. As the same problem is involved in both cases, the appeals

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board (1959), 22 Tax A.B.C. 171, dated June 19, 1959, dismissing the appellant’s appeal from its income tax assessment for its taxation year ending January 31, 1955.

OUIMET, J. ;—The Court, seized of the appeal against a judgment rendered by his Honour Judge T.-A. Fontaine, of the Court of Sessions of the Peace, on February 25, 1958, and a sentence imposed on March 26, 1958, upon charges arising out of the

THORSON, P. :—Il s’agit ici d’une demande d’une ordonnance autorisant la production d’une opposition à jugement à l’encontre d’un certificat fait sous le régime de l’article de la Loi de l’impôt sur le revenu, S.R.C. 1952, chapitre

KEARNEY, J.:—This is an appeal from a decision of the Income Tax Appeal Board, 20 Tax A.B.C. 247, dated August 27, 1958 wherein the re-assessment made by the Minister under the Income Tax Act, R.S.C. 1952, c. 148, in respect of the

DUMOULIN, J.:—Il s’agit d’un appel interjeté d’une décision de la Commission d’appel de l’impôt sur le revenu, datée le 18 août 1960, 25 Tax A.B.C. 65, confirmant une cotisation du 10 décembre 1958, qui établissait une taxe de $87.18 sur le revenu

THURLOW, J.:—This is an appeal from an assessment of income tax for the year 1956. In its fiscal period which ended in that year the appellant realized a substantial profit on the sale of a parcel of land which it owned and in making the assessment