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

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