WALSH, J.:—This is an action to demand payment from defendant under the provisions of Sections 30 and 31 of the Excise Tax Act and Section 10 of the Old Age Security Act of the amount of $5,324.11 in

JACKETT, P.:—This is an appeal from an order of the Tax Appeal Board dated September 30, 1969, whereby the Board purported to amend a judgment delivered by the Board on September 24, 1963 so that the judgment, which had previously dismissed the

JACKETT, P.:—These are appeals from a decision of the Tax Appeal Board dismissing appeals by the appellants from their assessments under Part I of the Income Tax Act for the 1964 taxation year. The sole question involved in each appeal is

SHEPPARD, D.J.:—The issue is whether the appellant, Anglo- B.C. Distributors Ltd. and North West Distributors Ltd. were associated companies within the Income Tax Act, Section 39(4) during the taxation years 1962, 1963 and 1964, and in particular

SHEPPARD, D.J.:—The issue is whether the respondent Edward H. Sproston under Section 11(1) (1)* [1] of the Income Tax Act is entitled to deduct from his taxable income for the years 1963 and 1964 the monthly payments

JACKETT, P.:—This is an appeal from the appellant’s reassessment under Part I of the Income Tax Act for the 1957 taxation year in which the only issue* [1] between the parties is the correct determination of the

Kerr, J.:—This is an appeal from a decision of the Tax Appeal Board with respect to an assessment of income tax for the respondent’s 1966 taxation year.

WALSH, J.:—The facts in this case are not in dispute and are set out in the Agreement on the Facts filed in the record. Appellant and his partner received a grant of $60,000 under the provisions of the Cheese and Cheese Factory

JACKETT, P.:—This is an appeal from a decision of the Tax Appeal Board dismissing the appellant’s appeal from its assessments under Part I of the Income Tax Act for the 1962 and 1963 taxation years. The appeal raises a question as

Kerr, J.:—This is an appeal* [1] from the decision of the Tax Appeal Board dated June 21, 1968 in respect of the income tax assessment of the appellant for its 1964 taxation year for tax on its portion of undistributed income of