Noël, J.:—This is an appeal from a decision of the Tax Appeal Board*[1] which confirmed an assessment dated April 24, 1963, wherein a sum of $6,739.95 was added to the appellant’s taxable income for its 1960 taxation year as capital cost allowance claimed in 1960 on amounts recaptured on disposal of a number of buildings situated in Montreal and Quebee City in the years 1956 and 1957 respectively.

CATTANACH, J.:—The Minister, in assessing the appellant to income tax in his 1963 taxation year, included, as part of the appellant’s income, an amount of $388 paid to him by his employer, The Canada Life Assurance Company (hereinafter referred to as Canada

THURLOW, J.:—This is an appeal from a Judgment of the Tax Appeal Board* [1] which dismissed the appellant’s appeal from an assessment of income tax for the year 1963. The issue raised is the right of the appellant, in computing its

PIGEON, J.:—The appellant is a solicitor who, over a period of years, acquired some 13 mortgages, usually at a substantial discount. He was assessed for income tax in 1962 on $700 being the amount of a discount on one of these mortgages that he collected

THURLOW, J.:—This is an application for an order directing the Royal Bank of Canada to pay to the Sheriff of the Judicial District of Montreal the sum of $33,508.79 standing to the credit of a savings account in a branch of the bank in Montreal in

JACKETT, P.:—This is an appeal from an assessment for the taxation year 1964 for gift tax under Part IV of the Income Tax Act in the sum of $11,389.52.

Matas, J.:—On June 26, 1968, the Department of National Revenue seized correspondence, memoranda, and other documents at the offices of Messrs. Sokolov & Wolinsky, solicitors. Mr. D. Sokolov claimed solicitor and client privilege on behalf of several corporate and

MACFARLANE, J.:—The defendant Bourassa was charged in the Court below with failing to file an income tax return pursuant to a Demand made upon him under Section 126(2) of the Income Tax Act of Canada. He was acquitted of this offence,

JOHNSON, J.A.:—This is an appeal from an order made upon an application for the advice and direction of the Court concerning the estate of John Budnyk, deceased. There are two points for consideration: (1) whether the estate tax paid under the

DOHM, J.:—This is an application under Section 126A of the Income Tax Act for a decision as to whether a claimed solicitorclient privilege exists in respect of some 67 documents seized by the Department from two solicitors’ offices in Canada