KERR, J.:—This is an appeal from the decision of the Tax Appeal Board dated June 21, 1968 in respect of the income tax assessment of the appellant, hereinafter called ‘‘Bedford’’, for its 1964 taxation year, whereby it was assessed tax by virtue of

JUDSON, J. (concurred in by Fauteux, Abbott, Martland and Ritchie, JJ.) :—We are concerned in this appeal from a judg- ment of the Exchequer Court of Canada with the extent of the permissible deductions under the Income Tax Act for mining

CATTANACH, J.:—These are appeals by the Minister from decisions of the Tax Appeal Board.

The two respondents named in the above styles of cause are companies duly incorporated pursuant to the laws of the Province of Ontario.

THURLOW, J.:—The question to be determined in this appeal is that of the amount to be entered in the appellant’s trading account as the cost of 19.919 acres of land at Fairview in Halifax County, Nova Scotia, which the appellant disposed of in 1964

CATTANACH, J.:—The Minister by Notice of Motion seeks to amend his Reply to the appellant’s Notice of Appeal from its assessment to income tax for its 1965 taxation year.