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

SHEPPARD, D.J.:—This appeal is by Custom Glass Ltd. against an assessment for the taxation year 1963, by the Minister, of November 24, 1964, and a re-assessment affirmed by notice of December 30, 1965, on the ground of alleged errors, namely, that two

JACKETT, P.:—This is an appeal directly to this Court from the assessment of the appellant for the taxation year 1963 under Part I of the Income Tax Act.

JACKETT, P.:—Par cet appel, l’appelant excipe d’une décision de la Commission d’appel de l’impôt en date du 18 décembre 1962, maintenant l’appel de l’intimé, relativement aux cotisations pour les années d’imposition 1958 et 1959 de l’intimé, en vertu de la Partie

DUMOULIN, J.:—At all material times and until December 29, 1964, the appellant company was the proprietor of Northern Building, a large office renting edifice situated at 1600 Dorchester Boulevard West, Montreal, Quebec. For the 1962 fiscal year, a tax in the