THURLOW, J.:—This is an appeal from a Judgment of the Tax Appeal Board* [1] which dismissed the appellant’s appeal from an assessment of income tax for the year 1963. The issue raised is the right of the appellant, in computing its

PIGEON, J.:—The appellant is a solicitor who, over a period of years, acquired some 13 mortgages, usually at a substantial discount. He was assessed for income tax in 1962 on $700 being the amount of a discount on one of these mortgages that he collected

THURLOW, J.:—This is an application for an order directing the Royal Bank of Canada to pay to the Sheriff of the Judicial District of Montreal the sum of $33,508.79 standing to the credit of a savings account in a branch of the bank in Montreal in

JACKETT, P.:—This is an appeal from an assessment for the taxation year 1964 for gift tax under Part IV of the Income Tax Act in the sum of $11,389.52.

Matas, J.:—On June 26, 1968, the Department of National Revenue seized correspondence, memoranda, and other documents at the offices of Messrs. Sokolov & Wolinsky, solicitors. Mr. D. Sokolov claimed solicitor and client privilege on behalf of several corporate and

MACFARLANE, J.:—The defendant Bourassa was charged in the Court below with failing to file an income tax return pursuant to a Demand made upon him under Section 126(2) of the Income Tax Act of Canada. He was acquitted of this offence,

JOHNSON, J.A.:—This is an appeal from an order made upon an application for the advice and direction of the Court concerning the estate of John Budnyk, deceased. There are two points for consideration: (1) whether the estate tax paid under the

DOHM, J.:—This is an application under Section 126A of the Income Tax Act for a decision as to whether a claimed solicitorclient privilege exists in respect of some 67 documents seized by the Department from two solicitors’ offices in Canada

CATTANACE, J.:—The suppliant, by its Petition of Right, seeks to recover from the respondent the sum of $451,735.48 paid by it to the Receiver General of Canada on three divers dates in the years 1965 and 1966 by way of sales tax under the

GIBSON, J.:—The appellants appeal from income tax re-assessments for the taxation year 1963. The subject matter is a so- called "‘dividend stripping’’ or surplus stripping’’ transaction of Allied Heating Supply Ltd. (a company incorporated under the laws of the Province