CATTANACH, J.:—These are appeals from the appellant’s assessments to income tax for its 1962 and 1963 taxation years which coincide with the calendar years.

DUMOULIN, J.:—This is an appeal from the Minister’s decision, dated July 27, 1967, affirming his previous assessment in the sum of $5,876.80 added, for taxation year 1964, to the appellant’s reported income. For reasons to follow the amount at issue, herein, is

GIBSON, J.:—The decision on this appeal under the Estate Tax Act is dependent on whether or not the appellant on April 9, 1964 was an “organization in Canada’’ within the meaning of those words in Section 7(1) (d) (i)*

GIBSON, J.:—The question for decision in this appeal from an assessment for income tax for the taxation year 1964 is whether or not the forgiveness of $24,222.11 by Maple Leaf Mills Limited to the appellant in the course of the latter’s 1964 taxation year

KERR, J.:—These appeals under Part I of the Income Tax Act from re-assessments of the income tax of the appellant (hereinafter referred to as Sherritt) for its 1958 and 1959 taxation years were heard together in Toronto. They relate to

J ACKETT, P.:—This is an appeal from the appellant’s assessments under Part I of the Income Tax Act for the taxation years 1961, 1962 and 1963. The sole ground of appeal is that the assessments are excessive by reason of the

DUMOULIN, J.:—Dr. Edward Gordon Murphy, a Toronto medical practitioner, hereby appeals from a decision of the Tax Appeal Board, dated February 3, 1967 ( [1967] Tax A.B.C. 132), dismissing his initial appeal from an assessment made by the respondent, March 29, 1965, wherein, inter alia, an attempted income tax deduction of $6,000, for taxation year 1963, was disallowed.

JACKETT, P.:—This is an appeal from the appellant’s assessment under Part I of the Income Tax Act for the 1963 taxation year.* [1] The sole question raised by the appeal is whether Section 21(1) of the Income

JACKETT, P.:—This is an appeal from the appellant’s assessments under Part I of the Income Tax Act for the 1962 and 1963 taxation years. What is involved for 1962 is a profit of $23,375 that the appellant made in that year by

JACKET, P.:—This is an appeal from. the assessment under the Estate Tax Act of the estate of Harry M. Schiller, who died on May 23, 1965, resident and domiciled in Ontario. The only question involved in the appeal is whether the