DUMOULIN, J.:—La compagnie appelante, Coté Boivin Auto (Jonquière) Limitée, allègue, au paragraphe 19 de l’exposé des faits, que: ‘‘Les cotisations additionnelles pour les années 1961, 1962, 1963 et 1964 sont erronées et illégales pour une somme de $26,018.72 . . .”.

Hall, J. (tous souscrivent) :—L’appelant en appelle du Jugement de la Cour de l’Exchiquier du Canada prononcé le septième jour de mars, 1966 par l’Honorable Juge Kearney maintenant l’appel de l’intimé, le Ministre du Revenu National, de la décision de la

DUMOULIN, J.:—This is an appeal from a decision rendered on June 18, 1965, by the Tax Appeal Board (38 Tax A.B.C. 346) affirming an assessment of $12,404,35 levied in respect of one Louis Reitman’s income for taxation year 1960.

JACKETT, P.:—This is an appeal from a decision of the Tax Appeal Board dismissing an appeal from the appellant’s assessment under the Income Tax Act for the 1960 taxation year.

Noël, J.:—This is an appeal from an assessment dated November 8, 1965, whereby the appellant was assessed for additional tax in the amount of $773.04 by reason of adding to his declared taxable income for the year 1963 the amount of $2,809, a portion of the loss incurred by him on the sale of his home in Sarnia, which amount had been reimbursed by DuPont of Canada Limited, his employer.

The appellant was transferred on January 16, 1961, from Sarnia, in the Province of Ontario, to the City of Montreal, in the Province of Quebec.

GIBSON, J.:—On the hearing of this appeal two issues were raised, namely: (1) the deductibility for income tax purposes of a payment made in September 1963 by the appellant in the sum of $103,500 to certain trustees purporting to be in respect to a

GIBSON, J.:—These four appeals were tried at the same time on the same evidence pursuant to an Order made at the commencement of this hearing on consent of the parties.

CATTANACH, J.:—These appeals from the appellants’ assessment to income tax for their respective 1964 taxation years were heard by way of a special case stated for the opinion of the Court which reads, in part, as follows:

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board dated November 30, 1964 ( (1964), 37 Tax A.B.C. 118) whereby the taxpayer’s appeal against its assessments to income tax for its 1961 and 1962 taxation years was dismissed.

THURLOW, J.:—These are appeals from re-assessments of income tax which were heard together on common evidence pursuant to an order of the Court made prior to the trial. In the ease of Construction Aggregates Corporation (hereinafter referred to as Construction