The Chief Justice (concurred in by Sheppard and Bastin, DJJ) delivered from the Bench:—This is an appeal from a decision of the Trial Division allowing an appeal by the respondent from its assessment under Part I of the Income

The Chief Justice (concurred in by Bastin, DJ):—These four appeals were argued together. Each appeal is from a judgment of the Trial Division dismissing an appeal from an assessment under the Income Tax Act.