NoëL, J.:—These are appeals from the decision of the Tax Appeal Board, 38 Tax A.B.C. 417 and 420, whereby a building belonging to the appellants was held to be properly relegated for the purpose of capital cost allowances from Class 3 as a building

JACKETT, P.:—These two appeals were heard together on the same evidence ; and I propose to give one set of reasons for my disposition of the appeals.

DUMOULIN, J.:—This is an appeal on behalf of Glenco Investment Corporation from a decision of the Tax Appeal Board, dated June 9,1965, affirming the levy by the Minister of National Revenue of an additional $1,721.84 tax in connection with the above firm’s

NoëL, J.:—These are appeals from the decision of the Tax Appeal Board dated January 14, 1965 [reported 38 Tax A.B.C. 25 and 38], allowing the appeals of the respondents from assessments resulting in additional taxes for the year 1961 in the amount of $5,048.01 for Duncan Joseph Desbarats and in the amount of $4,303.37 for Edward William Desbarats.

DUMOULIN, J.:—Lé 2 décembre 1965, la Commission d’appel de l’impôt déboutait le ministère du Revenue national du droit d’ajouter aux revenus déclarés par l’intimée les montant ci- dessous :

JACKETT, J.:—This is an appeal from a decision of the Tax Appeal Board dismissing the appellant’s appeal from its income tax assessment for the 1962 taxation year. The appeal involves a question as to whether, by virtue of subsection (1) of Section 20

JACKETT, P.:—These two appeals, which have been argued on a case stated by the parties under Rule 150, raise questions as to the amounts of the foreign tax credits to which the appellant is entitled for the 1960 and 1961 taxation years, respectively,

CULLEN, J.:—This matter has come before me in chambers as an application to set aside two garnishee summonses served on The Royal Bank of Canada as garnishee by the two judgment creditors, Gray’s Limited and Overhead Door Sales (Calgary) Ltd.

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board (1966), 41 Tax A.B.C. 409 dated July 25, 1966, whereby appeals by the taxpayer against its assessments to income tax for its taxation years ending September 30, 1961 to 1964

JACKETT, P.:—This is an appeal by the Minister of National Revenue from a decision of the Tax Appeal Board dated October 22, 1965 allowing the appeals of the respondent Didace Dufresne from re-assessments made on May 31, 1963, whereby the respondent was