Jackett, CJ:—This is an appeal from a declaration of the Tariff Board dated December 14, 1970 dismissing an application by the appellant under section 57 of the Excise Tax Act for a declaration that sales tax does not apply to certain

Noël, ACJ:—The Attorney General of Canada moves for an order dismissing the appeal herein on the ground that no relief can be sought or obtained from Her Majesty the Queen in respect of the exercise by the Minister of National Revenue of the administrative

Heald, J:—This is an appeal from a reassessment for the taxation year 1967 by which the respondent added to the income of the appellant the sum of $76,846.62 described in the form T7 W-C accompanying said reassessment as “profit on sale of land and

Heald, J:—This is an appeal from the judgment of the Tax Appeal Board dismissing the appeal of the appellant from its income tax assessments for the taxation years 1958, 1959, 1960 and 1961.

Walsh, J:—This is an appeal from a decision of the Tax Appeal Board of February 23, 1971 (reported [1971] Tax ABC 209) allowing the. appeal of the respondent from an income tax assessment dated October 26, 1967 in respect of the year 1965. No new

Collier, J:—This appeal from a decision of the Tax Appeal Board, reported [1969] Tax ABC 928, was heard at the same time as the appeal in Louis Richstone v MNR (p 265).

The appellant here died after the decision of the Tax Appeal Board was handed down and before his appeal came on for hearing before this Court.

Collier, J:—This is an appeal from the Tax Appeal Board, reported [1969] Tax ABC 928. There is another appeal from the Board by Harry Richstone, a brother of the present appellant. Harry Richstone died during the intervening period, but by agreement these appeals

Heald, J:—This is an appeal from respondent’s income tax assessment of the appellant for the 1966 taxation year. By agreement of counsel, this appeal was tried together with the appeal of Bernard Lehrer in which latter appeal written Reasons for Judgment have been delivered this day under No T-1381-71 of this Court.

The present appeal arises from the same transaction which gave rise to the appeal of Bernard Lehrer.

Heald, J:—This is an appeal from respondent’s income tax assessment of the appellant for the 1966 taxation year. What is involved is the sum of $17,862.85 realized by the appellant as profit on the sale of real property owned equally by the appellant and

Noël, A C J:—A request is here made for directions pursuant to Rule 473 of the Rules of this Court as to: