WALSH, J.:—The details of the real estate transactions giving rise to the present proceedings appear from the copies of the deeds filed as part of the documentary proof (Exhibit B-l) and are, moreover, admitted by the parties. The motivation which induced

JACKETT, P.:—This is an appeal from a decision of the Tax Appeal Board dismissing an appeal from the appellant’s assessment under Part I of the Income Tax Act for the 1965 taxation year.

FRASER, J.:—This motion is brought by Canada Permanent Trust Company and Beverley Chodikoff, executors and trustees of the will of the deceased, Marvin Edwin Chodikoff. For convenience I will refer to the executors and trustees as the trustees and to the late

JACKETT, P.:—This is an appeal from assessments under Part I of the Income Tax Act for the 1965 and 1966 taxation years, in which the question is whether the respondent erred in assessing the appellant, a company incorporated under the

Per Maclean, J.A., concurred in by Nemetz, J.A.: There was no conflict between Section 115 and Section 149 but, if there was, then Section 149, which appeared later in the statute, dealt with a specific matter,

JACKETT, P.:—This is an appeal from a Judgment of the Tax Appeal Board dismissing an appeal by the appellant from its assessments under Part I of the Income Tax Act for the 1956, 1957, 1958 and 1959 taxation years. In respect of

DUMOULIN, J.:—This is an appeal from the assessment made by the respondent with respect to the appellant’s 1964, 1965 and 1966 taxation years, adding to Larry Smith’s personal income for the above-mentioned fiscal periods revenues of $14,418.29, $14,337.81 and $16,134.21,

WALSH, J.:—This is an appeal from a judgment of the Tax Appeal Board, dated April 1, 1969, maintaining in part the appeal of respondent from a notice of re-assessment dated March 28, 1968 of the income of the late Rene Fortin for the 1963

SHEPPARD, D.J.:—This appeal is from a re-assessment of May 16, 1966 by the Minister of National Revenue for the taxation years 1965, 1966 and 1967 and alleged by the appellant to be in error in that:

WALSH, J.:—This action came on for hearing in the form of a Special Case involving a question of law, the decision of which will have the effect of settling the issue. The facts as set out in the Special Case are that the late Cunnumparathu Abraham