MUNROE, J.:—Pursuant to the order made herein by Macdonald, J. on August 21, 1967, upon the application of Gulf Log Salvage Co-operative Association for relief by way of interpleader, the said association paid into court to the credit of this cause the

JACKETT, P. :—These appeals from decisions of the Tax Appeal Board dismissing appeals from the appellants’ assessments under Part I of the Income Tax Act for the 1958 taxation year were heard together in Montreal on January 24 and 25,

GIBSON, J.:—This appeal is from the re-assessments for income tax dated March 22, 1965 for the taxation years 1959, 1960 and 1961 of the appellant.

SHEPPARD, D.J.:—In this appeal the appellant contends that the discount charged by a bank in 1963 on the appellant’s assignment of certain receivables should be allowed as a deduction from income under Sections 85E(1) and 139(1) (w) of the Income

THURLOW, J.:—This is an appeal from re-assessments of income tax for the years 1960, 1961 and 1962. In respect of each of these years there is in issue the claim of the appellant to deduct, in the computation of its income for income tax purposes,

CATTANACH, J.:—This is an appeal by the Minister from a decision of the Tax Appeal Board (1966), 41 Tax A.B.C. 125, dated April 22, 1966 in respect to the Minister’s assessment to income tax for the respondent’s 1960 and 1961 taxation years. By the

SPENCE, J.:—This is an appeal from the judgment of Gibson, J. in the Exchequer Court of Canada pronounced on April 5, 1967 wherein he dismissed the appellant’s appeal against its 1960 assessment. The Minister had refused to permit the appellant, in computing its income, to deduct the sum of $191,466.50.

SPENOE, J.:—This is an appeal from the judgment of the Exchequer Court delivered on September 30, 1965 which dismissed the appeal from the decision of the Tax Appeal Board delivered on September 24, 1963. By that decision the Tax Appeal Board had

SHEPPARD, D.J.:—This appeal is by Georgia Gulf Estates Ltd. against an assessment of June 17, 1966 by the Minister holding that the taxable income for the taxation year 1962 included the profit on the resale of the Marine Hotel at Westview, adjoining

Gibson, J.:—The re-assessments of the appellant for the taxation years 1961 and 1963 are the subject matters of this appeal.