A J Frost:—This is an appeal from a notice of reassessment dated February 21, 1975 with respect to the appellant’s 1973 taxation year and from a notification of the Minister wherein he confirmed the said assessment on the ground that

The Chairman:—This is an appeal of Gerald C Shangraw from an income tax assessment in respect of the 1973 taxation year.

The Chairman:—This is the appeal of Ronald Rooke from an income tax assessment in respect of the 1971 taxation year.

The Assistant Chairman:—This is an appeal in respect of an income tax assessment for the 1971 taxation year. This appeal was heard October 14 and 15, 1976 on common evidence with the appeal of Townsview Properties Limited from assessments for income tax in connection with its 1970 and 1971 taxation years.

For the reasons given in the Townsview Properties Limited appeal, the appeal is allowed and the assessment referred back to the respondent for reconsideration and reassessment in accordance with those reasons.

The Assistant Chairman:—Townsview Properties Limited (hereinafter sometimes called “Townsview”) has appealed to this Board from assessments for tax for its 1970 and 1971 taxation years. Another company, G Stanley Mann Investments Limited (hereinafter sometimes

The Chairman:—This is the appeal of John T Klue from an income tax assessment in respect of the 1974 taxation year.

The Assistant Chairman:—The appeal of Fernand Landry against an income tax assessment dated August 24, 1973, for the 1972 taxation year, was heard at Quebec City on June 6, 1975.

Roland St-Onge:—The appeals of Sandell Developments Ltd and Grid Holdings Ltd were heard together on October 6, 1976 at the City of Vancouver, British Columbia, and the matter at issue is whether Sandell Developments Ltd was associated for income tax purposes in

Guy Tremblay:—This case was heard at Montreal, Quebec, on April 6, 1976.

The Assistant Chairman:—By letter dated October 9, 1973 the Minister of National Revenue, pursuant to the provisions of subsection 138A(2) of the Income Tax Act, RSC 1952, c 148 as amended (hereinafter referred to as the