Davey, C.J.B.C. (oral) (all concur) :—This is an appeal by the Crown against the acquittal of Kern’s Motor Town Sales Limited on a charge made under the Income Tax Act and the Regulations that it failed to comply with subsection (1)

CATTANACH, J.:—This is an appeal from a decision of the Tax Appeal Board ( (1959), 23 Tax A.B.C. 33) dated October 6, 1959, whereby the appellant’s appeals against his assessments to income tax for his 1949, 1950 and 1951 taxation years were dismissed.

GIBSON, J.:—There are two issues in this appeal, viz., firstly, is the profit, (whatever the quantum of it) from a ‘‘business’’ within the meaning of that word as used in the Income Tax Act; and secondly, if the answer to

THURLOW, J.:—These appeals are from judgments* [1] of the Tax Appeal Board which dismissed the taxpayer’s appeal from a re-assessment of income tax for the year 1954 and allowed its appeal from a re-assessment of tax for the year 1957. In

THE Chief JusTICE (all concur) :—This is an appeal from a judgment of Cattanach, J. pronounced on February 28, 1967, dismissing the appellant’s appeal and allowing the respondent’s cross-appeal from a decision of the Chairman of the Tax Appeal Board and

DUMOULIN, J.:—Le contribuable précité interjette appel d’une décision de la Commission d’Appel de l’Impôt, en date du 19 mai 1967, concernant les années fiscales 1959, 1961 et 1962.

SHEPPARD, D.J.:—The appellant, John 8. Davidson, contends that the sum of $67,546.74 received in 1959 from the sale of shares in Combined Estates Ltd. (formerly Welfar Holdings Ltd.) was capital, and the Minister was in error in including that amount in the

GIBSON, J.:—This appeal, from a judgment of the Tax Appeal Board dated December 23, 1966 (42 Tax A.B.C. 400), relates to re-assessments dated May 7, 1965 in respect of the taxation years of the respondent ended June 30, 1961, 1962, and 1963 whereby

JACKETT, P.:—These appeals are from a decision of the Tax Appeal Board ((1965) 39 Tax A.B.C. 65, 69) dismissing appeals under Part I of the Income Tax Act.

MCFARLANE, J.A. (all concur) :—An information was presented against the respondent in June 1966, charging five counts (relating respectively to the taxation years 1960 to 1964 inclusive) of making false and deceptive statements in tax returns under the Income