Sheppard, DJ:—The facts and proceedings are fully set out in the Reasons for Judgment of the learned trial judge and need not be repeated here.

Cattanach, J:—This is an appeal by the Minister from a decision of the Tax Appeal Board dated February 23, 1971 whereby appeals by the respondents herein from their assessments to income tax for their 1963 and 1964 taxation years were allowed.

Cattanach, J:—This is an appeal from a decision of the Tax Appeal Board dated December 1969 in respect of the assessments of the appellant by the Minister to income tax for the appellant’s 1961, 1963 and 1964 taxation years.

Cameron, DJ (judgment of the Court delivered from the Bench):— This is an appeal from a judgment of the Trial Division delivered on June 11, 1971, allowing an appeal from the respondent’s assessments under Part I of the Income Tax Act

The Chief Justice (concurred in by Sheppard, DJ, judgment delivered from the Bench):—This is an appeal from a decision of the Trial Division dated June 13, 1972 dismissing an application for an order dismissing this appeal, which was brought by way of a statement

Abbott, J (all concur):—The respondent was incorporated in 1953 under The Corporations Act of Ontario, but its principal business was that of exploring for minerals in Ireland. At all material times, the management and control of the respondent (and

Gibson, J:—The appellant appeals from a reassessment for the taxation year 1968 in respect to the sum of $133,099 being one-half of a total profit of $272,197.32 which was made in completing a contract for the construction of 309 housing units for Central

ORDER:

The taxing officer taxed this bill of costs on the basis that the proceedings fell within the terms of 1(3)(b) of tariff “A” of the Federal Court Rules.

Heald, J:—This is an appeal from the decision of the Tax Appeal Board wherein the appellant’s appeal from a reassessment for the taxation year 1963 was dismissed. Said reassessment seeks to impose a tax in the sum of $27,765.80.

Thurlow, J:—The issue in this appeal is whether, on facts which are not in dispute, the dispositions made by the appellant of certain shares in three companies were made by him while or after carrying on a campaign to sell shares of these companies to