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

THURLOW, J.:—The issue in these appeals, which are’ from re-assessments Of income 1 tax for the years 1962 and 1963 respectively, is the extent of the deductions to which the appellant i is entitled, in computing his income, for the expenses of operating

GIBSON, J.:—In this appeal under the Income Tax Act the issue is whether or not certain payments made in 1964 to the appellant by a corporation known as Kellough Brothers Dairy Limited are subject to a withholding income tax of 15

JACKETT, P.:—This is an appeal from a decision of the Tax Appeal Board dismissing the appellant’s appeal from his assessment under Part I of the Income Tax Act for the 1961 taxation year.

JACKETT, P.:—This is an appeal by the Minister of National Revenue from a decision of the Tax Appeal Board allowing, in part, an appeal by the respondent from his assessment under the Income Tax Act for the 1961 and 1962 taxation

CATTANACH, J.:—These are appeals from assessments by the Minister under the Income Tax Act, R.S.C. 1952, ¢. 148, wherein additional tax was levied against the appellant in respect of its 1961 to 1964 taxation years inclusive.