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

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.