Kerr, J.:—This is an appeal by way of Special Case stated for the opinion of the Exchequer Court of Canada pursuant to its General Rules 150 and 151, and continued in the Federal Court of Canada, in respect of the appellant’s appeal from the

GIBSON, J.:—This is an appeal from an assessment for income tax for the taxation year 1966 by which the appellant’s claim for exemption from income in the amount of $2,960,950 was disallowed, which sum was income derived during the 1966 taxation year from

THURLOW, J.:—These appeals are from assessments of nonresident income tax levied in respect of amounts of interest remitted by City Park Apartments Limited, a resident Canadian corporation to each of the appellants in each of the years 1966, 1967 and 1968. In

GIBSON, J.:—This is an appeal from re-assessments of the appellant’s income for the taxation year 1966 whereby the appel- lant’s income was increased by an amount of $531,706.28, being made up of what was alleged to be a gain of $451,706.23 realized on

The Curer Justice (orally for the Court) :—It will not be necessary to hear counsel for the respondent.

ABBOTT, J. (orally for the Court) :—It will not be necessary to hear counsel for respondent.

BENDAS, D.C.J. (orally) :—This is an appeal by way of trial de novo against the conviction of the appellant in the provincial Magistrates’ Court on the following charge :

TYSOE, J.:—This is an appeal by the Minister of Finance from a judgment of Munroe, J. made on July 27, 1970 directing that a writ of certiorari issue to remove into the Supreme Court of British Columbia a determination made by the appellant on May

JACKETT, P.:—These three appeals by the same appellant from his re-assessments under Part I of the Income Tax Act for the 1963, 1965 and 1966 taxation years, respectively, were heard together.

Kerr, J.:—These two appeals were heard together on the same evidence.