The Chairman:—This is the appeal of Sproule Insurance Services Limited from an income tax assessment in respect of the 1971 taxation year.

The Chairman:—This is the appeal of El Pine Construction Company Ltd from income tax assessments in respect of the 1970 and 1971 taxation years.

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

The Chairman:—This is the appeal of the Estate of Harold G Brooks from an income tax assessment in respect of the 1972 taxation year.

The Chairman:—This is the appeal of C Relph from an income tax assessment in respect of the 1972 taxation year.

The Chairman:—This is the appeal of Stephen Harrison from an income tax assessment in respect of the 1972 taxation year. By a second notice of reassessment dated July 11, 1975 the respondent disallowed a business loss of $25,180.11 which the appellant

A W Prociuk:—The appellant appeals from the respondent’s reassessment dated May 23, 1973 in respect of the taxation year 1970, and from the reassessment dated August 8, 1974 in respect of the taxation year 1971 wherein interest expenses claimed in

A W Prociuk:—This appeal came on for hearing at the sittings of the Tax Review Board in Vancouver, commencing on June 2, 1975. The appellant, by letter dated May 28, 1975, addressed to the Board, advised that in view of the amount involved it was not

The Chairman:—This is the appeal of Brian J Corcoran from an income tax assessment in respect of the 1973 taxation year.

A W Prociuk (orally: November 28, 1975):—The appellant, Cambrian Disposals Limited, a corporation incorporated by Letters Patent under the laws of the Province of Ontario on July 6, 1970, appeals from the respondent’s reassessment of its income in respect