Roland St-Onge (orally: July 7, 1976):—The appellant company appeals from the respondent’s reassessment in respect of the 1973 taxation year and the point at issue involves a real estate transaction.

Delmer E Taylor:—This is an appeal from income tax reassessments for the years 1972 and 1973. The matter at issue for the year 1972 is the income tax on an amount of $17,935.54 added by the respondent to the reported taxable income of the appellant.

A J Frost:—These appeals, which were heard in camera, are from Notices of Reassessment dated November 19, 1974 with respect to the appellant’s 1970 taxation year, wherein (a) a loss on the inventory of marketable securities in the amount of

Roland St-Onge:—This appeal is from reassessments bearing date July 28, 1973, wherein taxes in the sum of $244,706.88, $166,909.58, $85,180.97 and $28,453.75 were levied in respect of income for the taxation years 1967, 1968, 1969 and 1970 respectively.

Guy Tremblay:—The case at bar was heard in Sherbrooke, Quebec on April 28, 1976.

Guy Tremblay:—This case was heard in Montreal, Quebec on Aoril 8, 1976.

Guy Tremblay:—This case was heard at Quebec City on January 22, 1976.

Delmer E Taylor:—These are appeals from income tax assessments for the years 1969, 1970 and 1971. The matter at issue is whether the appellant’s interest in certain assets related to motel operations in Banff National Park, Province of Alberta should be, for purposes

Delmer E Taylor:—These are appeals heard on common evidence from income tax assessments for the year 1972. The matter at issue is the claim by the appellants that the total farming loss for the year in question should be deductible from

The Chairman:—This is the appeal of Fred Padfield Limited from income tax assessments in respect of the 1972 and 1973 taxation years.