Sheppard, DJ:—The issue is the liability of the plaintiff to income tax on shares in his name under subparagraph 6(1)(a)(i) and subsection 16(1) of the Income Tax Act.

Fitzpatrick, J (orally):—Duncan J Morris is charged with five offences under paragraph 132(1 )(a) of the Income Tax Act and with one offence under paragraph 132(1)(d) of the same Act. The five offences under paragraph 132(1)(a) charge Mr Morris

Kerr, J:—This action was tried together with another action No 920-71 between Price (Nfld) Pulp & Paper Limited, as suppliant and Her Majesty the Queen, as respondent.* They were commenced by petitions of right in the Exchequer Court claiming refunds

Cattanach, J:—By order of Mr Justice Sheppard dated April 18, 1973, the four actions mentioned in the styles of cause above were placed on the trial list together to be heard at the same time on common evidence.

Bélanger, J.*—The Court, having heard the parties through their respective attorneys, on the merits of the present case, having examined the proceedings, the exhibits filed, the evidence adduced and on the whole deliberated:

Walsh, J:—This is an appeal from the decision of the Tax Appeal Board dated March 30, 1971, dismissing the taxpayer’s appeal with respect to its assessment for the 1966 taxation year.

Catianach, J:—This is an appeal by the appellant from its assessment to income tax by the Minister of National Revenue for its 1969 taxation year.

The Chief Justice of British Columbia (all concur):—As a step in a plan to effect an estate “freeze”, the late William Mann of the City of Vancouver caused the incorporation of Mann Investments Limited. The objects of the Company were to invest in stocks

Pratte, J:—The plaintiff is appealing from a decision of the Tax Review Board, which upheld the decision of the Minister of National Revenue to add to the declared income of the plaintiff for the years 1967 and 1968 the sum of $17,230.70 for

Sweet, DJ:—This is an appeal from the. decision of the Tax Appeal Board allowing the respondent’s appeal against the respondent’s income tax assessments for the 1966 and 1967 taxation years.