Roland St-Onge:—For the reasons given this day in the appeal of Ronald Goldstein v MNR it is ordered and adjudged that the appeal in respect of the taxation year 1967 be and the same is hereby dismissed.

Appeal dismissed.

Roland St-Onge:—This appeal is from a reassessment dated December 3, 1969 with respect to the 1967 taxation year.

Roland St-Onge:—This is an appeal from a reassessment whereby the Minister of National Revenue added to the appellant’s income for the 1965 taxation year the sum of $60,000 paid as a contribution under a deferred profit sharing plan.

The Chairman (orally: September 11, 1973):—These appeals by Garden Investments Ltd are against reassessments of the Minister of National Revenue for the taxation years 1968, 1969 and 1970.

The Chairman (orally: June 15, 1972):—This is an appeal by Hendrik Koetsier from a reassessment by the Minister of National Revenue for the taxation years 1966 and 1967 in which sums of money paid by him to the Calvin Christian School in

The Assistant Chairman:—This is the appeal of Dominion Construction Company (Niagara) Limited from an income tax assessment in respect of its 1970 taxation year.

The Assistant Chairman:—This is the appeal of John E McLachlen from an income tax assessment in respect of the appellant’s 1970 taxation year.

The Assistant Chairman:—This is the appeal of Ken Huband from income tax assessments in respect of the appellant’s 1969 and 1970 taxation years.

Gibson, J:—These two appeals. were: heard together on common evidence.

The Chief Justice (per curiam):—The appeal is dismissed with costs; the cross-appeal is allowed with costs; the judgment of the Trial Division is set aside; and the assessment of the appellant that was varied by that judgment is restored.