Paré, J:—This case, stated under Article 448 of the Code of Civil Procedure with the consent of all interested parties, raises for the decision of this Court the correctness or otherwise of the assessment made by the

Cattanach, J:—This is an appeal from a decision of the Tax Appeal Board dated August 1970 whereby the assessment of the appellant to income tax by the Minister for its taxation year ending January 31, 1963 was confirmed.

Cattanach, J:—These are appeals from assessmets to income tax made by the Minister with respect to the appellant’s 1963, 1964, 1965 and 1966 taxation years.

Cattanach, J:—These are appeals from the Minister’s assessment of the appellant to income tax for its 1964, 1965, 1666 and 1967 taxation years.

Kerr, J:—These appeals are against income tax assessments of the three appellants for their 1964 and 1965 taxation years. They were commenced in the Exchequer Court. They were heard on common evidence at Vancouver. I will be referring to the appellants as “Pay-Less”,

The Associate Chief Justice:—This is an appeal from a decision of the Tax Review Board dismissing an appeal by the plaintiff from its assessments for the taxation years 1966 and 1967. The sole question involved in this appeal is whether the plaintiff is entitled

The Chief Justice (per curiam):—For only two or three taxation years, the Income Tax Act, by section 40A thereof,* [1] provided a special deduction as a “Production Incentive” for manufacturing and processing

Kerr, J:—This is an appeal from the decision of the Tax Appeal Board pronounced on December 8, 1970, dismissing an appeal by the appellant executors of the estate of Philip Atlee Wisener from a reassessment under the Estate Tax Act

Gibson, J:—As of November 1, 1966 the respondent, Gordon W Pannell, owned about 31% of the capital stock of Roto-Tone Gravure Services Limited, the balance being owned by three other persons.

The Chief Justice (orally, all concur):—This is an appeal from a decision of the Trial Division ‘dismissing an appeal from the appellant’s assessments under Part I of the Income Tax Act for the 1965 and 1966 taxation