Heald, J:—This is an appeal from an assessment for the taxation year ending January 30, 1970, wherein the Minister of National Revenue assessed the plaintiff on the basis that the profit realized by the plaintiff of $12,604.58 on the purchase and

The Chief Justice (orally):—Where a profit arises from carrying out a construction contract entered into between a taxpayer and a third person, for the taxpayer to establish that that profit is a profit from a partnership business in which he

Walsh, J:—This is an appeal from income tax assessments for appellant’s 1965, 1966 and 1967 taxation years dated December 10, 1968 whereby taxes were assessed in the amount of $24,557.94 for 1965, $39,463.10 for 1966, and $19,470.25 for the year 1967.

Collier, J:—The reasons for judgment given in Debruth Investments Limited v MNR (p 268) shall apply in [these cases]. The appealfs] [are] therefore dismissed with costs.

Collier, J:—This is one of four related appeals which were heard on common evidence. This appellant and the other three are companies. Pursuant to subsection 138A(2) the respondent directed that the four appellants and another company, Don River Heights

Sheppard, DJ:—The issue is whether the Minister should succeed in his assessment in adding $20,775.51 to the defendant’s income for the year 1967, under sections 5 and 23 of the income Tax Act.

Heald, J:—This is an appeal from a decision of the Tax Review Board allowing the defendant’s appeal for the 1970 taxation year. Pursuant to Rule 475, this appeal was set down for hearing, and was argued before me, on a stated case.

Collier, J:—The reasons for judgment in the appeal of Danalan Investments Ltd v MNR (p 251) apply in this appeal.

The appeal is dismissed with costs.

Collier, J:—This is an appeal by Danalan Investments Ltd against reassessments issued by the respondent for the years 1962 to 1965 inclusive. Another appeal, Wendilee Investments Ltd v MNR was heard at the same time as this appeal.

Sheppard, DJ:—The issue is whether the appellant, J&J Hotels Ltd, is entitled to deduct, as an expense for the income tax year 1967, the sum of $25,342, as paid to Vernon Motors Limited, for washing automobiles. The sum was disallowed by the Minister in