Abbott, J. (orally for the Court) :—We are all in agreement with the conclusion reached by the learned trial judge that the profit in issue on this appeal was a gain made in carrying out a scheme for profit making and was income from a business

CATTANACH, J.:—These are appeals by the appellants named in the above styles of cause from assessments to income tax. For the purposes of convenience the first named appellant will be hereinafter referred to as Bestpipe and the second named appellant as

GIBSON, J.:—The appellants in these two appeals tried together appeal against re-assessments for income tax for the taxation year 1965, whereby $27,000 was added to the income of the appellant Campeau and $30,000 was added to the income of the appellant

Abbott, J. (orally for the Court) :—We are all of opinion that the expenditure of $1,932,150 made by the Hydro-Electric Power Commission of Ontario was not an expenditure which can be taken into account in determining the capital cost to appellant of its

MARTLAND, J. (all concur) :—This is an appeal by the Minister of Mines for the Province of Ontario from a judgment of the Court of Appeal for Ontario, together with a cross-appeal by Rio Algom Mines Limited, hereinafter referred to as ‘the Company’’,

VERCHERE, J.:—On this application the executors of the estate of Frank Nourse Youngman, deceased, appeal summarily, pursuant to Section 44 of the Succession Duty Act, from the decision of the Honourable the Minister of Finance affirming his prior

WALSH, J.:—This is an appeal from a Judgment of the Tax Appeal Board dated May 29, 1969, dismissing appellant’s appeal from a notice of re-assessment in respect of his income tax for the 1964 taxation year adding $8,559.88 to his income representing a

NoëL, J.:—The appellant appeals before this Court against an assessment for the 1967 taxation year wherein the Minister of National Revenue added to his income a sum of $724.86 which he had claimed for expenses arising from the execution of his office as

PIGEON, J. (all concur) :—The American Smelting and Refining Co. Ltd. (Asareo) or its fully owned subsidiary Buchans Mining Co. Ltd. have been mining at Buchans, Newfoundland continuously since 1928 pursuant to arrangements with Terra Nova Properties Limited (Terra Nova).

TAGGART, J.A.:—On September 18, 1967 the appellant, acting under the provisions of the Succession Duty Act, R.S.B.C. 1960,