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

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.