LACOURCIÈRE, J.:—This application is an appeal from the report of G. W. Dunn, Master, dated October 20, 1969, on a reference herein directed by the Senior Master, as a result of interpleader proceedings instituted by the garnishee herein. The learned Master

KERR, J.:—This is an appeal with respect to income tax assessments under the Income Tax Act for the appellant’s 1963, 1964 and 1965 taxation years. It relates to amounts of $18,750 paid by the appellant in each of those years to the

Ritchie, J. (all concur) :—This is an appeal from a judgment of the Exchequer Court of Canada which had allowed an appeal from an assessment made by the Minister of National Revenue under the Estate Tax Act, S.C. 1958, c. 29,

WALSH, J.:—These two actions in which the facts are identical were joined for hearing and the same Reasons for Judgment apply to both.

Kerr, J.:—This is an appeal by the Minister of National Revenue (hereinafter sometimes called ‘‘the Minister’’) from a judgment of the Tax Appeal Board dated May 27, 1969, which allowed the taxpayer’s appeal from six assessments of penalties by the Minister

JACKETT, P.:—This is an appeal from the assessment of the appellant under Part I of the Income Tax Act for the 1964 taxation year whereby there was included in the appellant’s income for that year an amount of $669,900 as being a

GIBSON, J.:—This is an appeal from a re-assessment for the taxation year 1964 by which the respondent added to the income of the appellant the amount of $16,734.84, described in the form T7W-C accompanying the re-assessment as profit on the sale of 2.021

GIBSON, J.:—The issue in this appeal is whether or not the receipt by the appellant in 1950 of 490 shares of Boon Strachan Coal Company Limited, which the parties agree had a value of $200,000, was income from a business within the meaning of

THURLOW, J.:—The issue in each of these three appeals, which at the request of the parties, were heard together on common evidence, is whether the appellant is liable for income tax in respect of an amount representing expenses paid by The Oshawa

JACKETT, P.:—This is an appeal from a decision of the Tax Appeal Board dismissing the appeal of the appellant from reassessments made against him on a net worth basis for the 1952, 1953, 1955, 1956, 1957, 1958, 1959 and 1960 taxation years, and a