CAMERON, J.:—This is an appeal from a re-assessment to income tax dated May 14, 1958 and made upon the appellant for the year 1954. In his return for that year, the appellant computed his net income at $17,099.96, but the Minister in his

NOEL, J.:—This is an appeal from a notice of re-assessment issued by the respondent in respect of the 1956 taxation year under which the sum of $117,540.99 was added to the appellant’s income as recaptured capital cost allowance under Section 20(1) of the

DUMOULIN, J :—This is an appeal from a decision of the Tax Appeal Board, 25 Tax A.B.C. 317, dated November 14, 1960, in respect of appellant’s income tax assessment for 1957, disallowing the latter’s claim to a deduction of $23,000, alledgedly representing

SHEPPARD, J.A.:—This appeal is by the plaintiff from an order of Maclean, J. in chambers of May 26, 1961, setting aside the writ of summons and subsequent proceedings with costs.

The facts follow:

CAMERON, J.:—By its decision dated March 24, 1961 (26 Tax A.B.C. 198), the Tax Appeal Board upheld with a variation (later to be referred to) the re-assessments made upon the appellant for the taxation years 1950 to 1956, inclusive, and from that decision

CAMERON, J.:—This is an appeal from a decision of the Tax Appeal Board dated May 31, 1961, which allowed the respondent’s appeals from re-assessments to income tax dated May 9, 1960, and made upon her for the taxation years 1957 and 1958. In her

DUMOULIN, J.:—Le Ministère du Revenu national interjette appel de la décision de la Commission de l’impôt (29 Tax A.B.C. 7), datée le 20 février 1962, qui accueillait partie des objections du Docteur Wilfrid Pelletier à l’encontre des cotisations de son revenu

THURLOW, J.:—This is an appeal from a re-assessment of income tax for the year 1958. The matter in issue is the liability of the appellant for income tax in respect of an amount of $34,467.43 which the Minister included in the computation of the

DUMOULIN, J.:—Par sa décision du 16 janvier 1962 (28 Tax A.B.C. 303), la Commission d’appel de l’Impôt rejetait la contestation par l’appelant de la cotisation de ses revenus imposables pour les années 1954 et 1955. De cette décision, M. Moquin interjette appel

ABBOTT, J. (all concur) :—This appeal is from a judgment of Thurlow, J. of the Exchequer Court of Canada, allowing respondent’s appeal from assessment of income tax for the year 1956. The sole question at issue is whether respondent is entitled to claim exemption from taxation with respect to a sum of $3,182,936.93, as being income derived from the operation of a mine, within the meaning of Section 83(5) of the Income Tax Act, R.S.C. 1952, c. 148, enacted by 3-4 Eliz. II, c. 54, which reads :