JACKETT, P.:—These appeals are from the appellant’s assessments under Part I of the Income Tax Act for the 1964 and 1965 taxation years.

CATTANACH, J.:—These are appeals from the Minister’s assessments to income tax for the appellant’s 1961, 1963 and 1965 taxation years.

CATTANACH, J.:—This is an appeal from a judgment of the Tax Appeal Board* [1] whereby an appeal from an assessment to income tax for the appellant’s 1960 taxation year was dismissed.

JESSUP, J.A.:—This is an appeal from the judgment of Hartt, J. dismissing the action with costs.

JACKETT, P.:—This is an appeal by the Minister of National Revenue from a judgment of the Tax Appeal Board dated August 2, 1968 allowing an appeal by the respondent from his re-assessment under Part I of the Income Tax Act for the

GIBSON, J.:—These appeals are from four assessments whereby income tax in the amounts hereinafter set out was levied in respect of income of the appellant for the taxation years 1961 to 1964 :

JUDSON, J. (concurred in by Fauteux, Abbott, Martland and Ritchie, JJ.) :—I agree with the conclusion of Pigeon, J. that the Supreme Court of Ontario had no jurisdiction to bind the Crown in right of Canada in this matter.

DUMOULIN, J :—By means of an Information, Her Majesty

the Queen seeks to recover from the defendant company taxes in

an amount of $110,567.77.

SHEPPARD, D.J.:—This appeal raises the issue of whether or not the appellant company (Consolidated Holding Co. Ltd.) and Martin & Robertson, Ltd. were associated companies in 1963 and 1964 within Section 39 of the Income Tax Act. That issue