KEARNEY, J.:—The present appeal is from an income tax reassessment imposed by the Minister with respect to the appellant’s taxation years 1954 to 1957 inclusive. As the issues involved are identical in each year, I shall confine myself almost exclusively to a

Porter, C.J.O. (for the Court) :—This is an appeal from a judgment of the Honourable Mr. Justice Moorhouse dated March 25, 1964 pursuant to leave granted by the by the Honourable Mr. Justice Landreville by order dated April 30, 1964 whereby the learned

JUDSON, J. (all concur) :—This is a claim by the Crown for sales tax on humidifiers sold by the manufacturer, Shuttle Mfg. Co. of Canada Ltd., to a number of manufacturers of furnaces. The claim was allowed at $42,292.51, together with interest and

THURLOW, J.:—This is an appeal from a Judgment of the Tax Appeal Board (31 Tax A.B.C. 113) dismissing the appellant’s appeal from an assessment of income tax for the year 1960. In his return for that year the appellant claimed a deduction of

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board dated November 21, 1962 in respect of income tax assessments of the respondent for her 1959 and 1960 taxation years.

CATTANACH, J.:—This is an appeal under the Income Tax Act, R.S.C. 1952, c. 148, from a decision of the Tax Appeal Board ((1961), 26 Tax A.B.C. 28) dismissing an appeal from a re-assessment of the appellant for the 1956 taxation year.

DUMOULIN, J.:—J. & R. Weir Limited, an important Montreal concern, dealing in marine and industrial works, appeals from the Tax Appeal Board’s decision, dated April 29, 1963 ( (1963), 32 Tax A.B.C. 33), which affirmed re-assessments by the Minister of National

CATTANACH, J.:—This is an appeal from an assessment under the Income Tax Act, R.S.C. 1952, c. 148 of West Coast Parts Co. Ltd. for its 1958 taxation year.

DUMOULIN, J.:—The appellant, Mr. Ben Lechter, a successful Montreal wholesale jeweller, appeals from the decision of the Minister of National Revenue, dated October 16, 1962, in respect of the income tax re-assessment for the taxation year ended December 31, 1956.

JACKETT, P.:—I shall deliver a single set of reasons for judgment in Buckerfield’s Limited v. M.N.R., Green Valley Fertilizer & Chemical Co. Ltd. v. M.N.R., Westland Elevators Limited