Cattanach, J:—This is an appeal by the Minister of National Revenue from a decision of the Tax Review Board dated April 10, 1972 whereby an appeal by the respondent herein from its assessments to income tax for its 1966 and 1967 taxation years ending

Jackett, CJ (judgment delivered from the Bench—all concurring):— This is an appeal from a judgment of the Trial Division by which an appeal by the respondent from its reassessment under Part I of the Income Tax Act for the 1967 taxation

Heald, J:—This is an appeal from income tax reassessments by the defendant of the plaintiff’s income tax returns for the years 1965, 1966, 1967 and 1968. By said reassessments, the defendant added to the plaintiff’s income the sum of $80,955.81,

The Chief Justice (concurred in by Thurlow, J):—This is an appeal from a judgment of the Trial Division dismissing, with costs, an appeal from a decision of the Tax Appeal Board dismissing an appeal from the appellant’s assessment under Part I

Bastin, DJ:—The appellant is a corporation incorporated on September 30, 1963, under The Companies Act of Alberta for the primary purpose of carrying on the business of marketing liquified petroleum gases in the Pacific Northwest, Hawaii,

Urie, J:—This is an appeal from a judgment of the Tax Review Board dated June 8, 1972 wherein the Board dismissed the appellant’s appeal from the respondent’s assessment which included in the appellant’s taxable income for the year 1968 the sum of

Judson, J (all concur):—The question to be determined in this appeal is whether the respondent Ernest G Stickel qualifies for exemption from Canadian income tax on his teaching income earned in Canada beginning July 1, 1967, and ending June 30, 1969.

Cattanach, J:—This is an appeal by way of statement of claim by the plaintiff from an assessment to income tax for its 1971 taxation year by the Minister of National Revenue.

Sheppard, DJ:—The issue is whether a gain realized by the plaintiff in the taxation year 1968 is capital as realized from an investment, which the plaintiff contends, or is taxable income as contended by the Minister of National Revenue, in respect

Walsh, J:—This is an appeal by plaintiff from a decision of the Tax Review Board dated June 6, 1973 maintaining. defendant’s appeal of the assessment for its 1968 taxation year and referring same. back to the Minister of National Revenue for