Gibson, J.:—On the application of the appellants, consented to by the respondent, all three appeals were heard together and the evidence adduced applied to all three where respectively relevant.

SHEPPARD, D.J.:—The appellant, who appeared without counsel, appeals against the decision of the Tax Appeal Board of October 25, 1966 affirming an assessment by the Minister of February 26, 1965 whereby the Minister increased the appel- lant’s income for the taxation

SHEPPARD, D.J.:—This appeal raises only a point of law, namely, the meaning of Section 11(1) (qb) of the Income Tax Act, R.S.C. 1952, c. 148 as amended.

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board ((1965), 39 Tax A.B.C. 346) whereby the appellant was held to be associated with another corporation, namely, Heiland Exploration Canada (1959) Limited and therefore taxable as associated under

GIBSON, J.:—These three appeals are from the respective assessments for income tax made against the appellants contained in notices of re-assessment dated 1966 for the taxation year 1961 and on consent were tried together on common evidence.

THURLOW, J.:—This is an appeal from re-assessments of income tax for the years 1962 and 1963. There are two issues, the first and more important of which is the extent of the deductions to which the appellant is entitled, in computing his income, in

SHEPPARD, D.J.:—This appeal is by Electric Power Equipment Limited as appellant from an assessment for the taxation years 1964 and 1965 by the Minister, who held that the appellant and two other corporations, namely, Grassington Estates Limited and Bartholomew Engineering