DUMOULIN, J.:—This is an appeal from the judgment of the Tax Appeal Board [26 Tax A.B.C. 65], dated February 6, 1961, in respect of re-assessments for the respondent’s taxation years 1947, 1948, 1949, 1950 and 1951.

Noel, J.:—This is an appeal from a decision of the Tax Appeal Board (30 Tax A.B.C. 897) confirming the addition by a reassessment of the Minister to the appellant’s income for the 1959 taxation year of an amount of $315 paid by the appellant’s

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board ((1958), 19 Tax A.B.C. 431) dated June 20, 1958, allowing an appeal by the respondent (whose name at that time was Pillsbury Canada Limited) from its assessments under the

CATTANACH, J.:—This is an appeal from a judgment of the Tax Appeal Board [(1963), 31 Tax A.B.C. 157], dismissing appeals by the appellant from assessments of income tax for the taxation years 1956, 1957 and 1958.

CATTANACH, J.:—These are appeals against the appellants’ assessments under the Income Tax Act, R.S.C. 1952, c. 148, for their respective 1954, 1955 and 1956 taxation years. There are twelve appeals, one for each of the three taxation years by the four appellants and since the identical problem is involved in each, the appeals were heard together. The appeals relate to amounts realized as discounts on mortgages purchased individually by the four appellants.

THURLOW, J.:—The issue in this appeal, which is from a re-assessment of income tax for the year 1958, is the liability of the appellant for tax in respect of a sum of $38,213.00 representing the balance of amounts known in the appellant’s business

THURLOW, J.:—This is an appeal from a judgment of the Tax Appeal Board (25 Tax A.B.C. 31) which dismissed an appeal by the appellant from a re-assessment of income tax for the year 1956. The matter in issue is the liability of the appellant for

CATTANACH, J.:— This is an appeal from the assessment of the appellant under the Income Tax Act, R.S.C. 1952, c. 148 for the 1955 taxation year.

KEARNEY, J.:—This is an appeal by the Minister from a decision of the Tax Appeal Board (28 Tax A.B.C. 248) dated January 9, 1962, which maintained to the extent hereinafter mentioned appeals taken by the respondent concerning the income tax reassessments levied

CATTANACH, J.:—The appellant appeals against his income tax assessments for the 1956, 1957 and 1958 taxation years. The sole issue is whether premiums (the amounts of which are not in dispute) paid on behalf of the appellant by his employer on two