Delmer E Taylor:—These appeals are in respect of income tax reassessments for the years 1973, 1974 and 1975. There are two points involved, the first deals with the $284,118 realized by the appellant on the sale of certain land in 1973, a

Delmer E Taylor:—This is an appeal from an income tax reassessment for the year 1971 in which the Minister of National Revenue increased the taxable income of the appellant by an amount of $13,075 with the explanation, “Add: Proceeds from sale

Roland St-Onge (orally: June 20, 1977):—The appeal of Canadian Clyde Tube Forgings Limited came before me on June 14, 1977 at the City of Toronto, Ontario and it is with respect to its 1973 taxation year. In that year the appellant sought to

Roland St-Onge:—The appeal of Victoria Insurance Company Limited came before me on June 21, 1977 at the City of Toronto, Ontario and the matter at issue is whether the appellant was a Canadian resident during the 1968, 1969 and 1970 taxation years.

The Chairman:—This is the appeal of Stringam Farms Limited from income tax assessments in respect of the taxation years 1970, 1971, 1972 and 1973. It should be noted that in 1971 the appellant had two fiscal periods, one ending July 31, 1971

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1975. In that year the sale of certain real estate provided a gain to the estate, and after making allowances considered appropriate, the Minister of National Revenue

Roland St-Onge (orally: June 15, 1977): The appeal of Victor Pulera came before me on June 15, 1977 at the City of Toronto, Ontario, and it is with respect to a net worth assessment prepared by the respondent for the appellant’s 1967, 1968,

A J Frost (orally: July 7, 1977):—I shall now give my decision in Appeal No 77-50 between Larry Grozelle, appellant, and the Minister of National Revenue, respondent.

Delmer E Taylor:—This is an appeal from income tax reassessments for the taxation years 1973 and 1974 in which the Minister of National Revenue increased the taxable income of the appellant by an amount of $29,387.10 for the year 1973, and

Delmer E Taylor:—These are appeals from income tax reassessments for the taxation year 1968 in which the Minister of National Revenue increased the taxable income of each of the appellants by an amount of $66,950. The respondent relied, inter