Delmer E Taylor:—This is an appeal from income tax assessments for the years 1971, 1972 and 1973. There are two matters at issue.

A J Frost:—These appeals are in respect of the appellants’ 1969 taxation year from Notices of Assessment dated August 7, 1974, where in an amount of $30,220 was deemed to have been received by each of the appellants under

A W Prociuk (orally: March 19, 1976):—The appellant, David Froese, appeals from the respondent’s reassessment of his income for the taxation year 1972, wherein a net profit in the sum of $31,097, more or less, resulting from the sale of a

A W Prociuk (orally: April 7, 1976):—The appellant Edward Sliwa appeals from the respondent’s reassessment for the taxation years 1968, 1969, 1970 and 1971. The reassessment was performed on a net worth basis pursuant to subsection 46(4) of the

A W Prociuk (orally: February 5, 1976):—The appellant, James H Sunstrum, formerly for Kindersley, Saskatchewan and presently of Yellowknife, Northwest Territories, appeals from the respondent’s reassessment dated February 13, 1973 in respect of his income for the

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1970. The appeal was heard in Toronto, Ontario on September 20, 1976 and there are two matters at issue, both disallowances by Revenue Canada (Taxation) of amounts

A J Frost:—This is the income tax appeal of Lake City industrial Corporation Ltd (hereinafter referred to as “the appellant”) from Notices of Reassessment dated May 15, 1975, in respect of its 1965 to 1971 taxation years inclusive, wherein $90,570.18

The Assistant Chairman:—The appellant herein has appealed to this Board from assessments for tax for the 1972 and 1973 taxation years. On a schedule attached to its 1972 and 1973 income tax returns the appellant showed under the heading “Income

Delmer E T aylor:—-—This is an appeal from an income tax assessment for the year 1970. There are two matters at issue. The first is an amount of $17,514 paid by the appellant company (which will be referred to as North West)

Guy Tremblay:—This case was heard on January 23, 1976 at Quebec City.