The Chairman:—These are the appeals of Rudolph Meyer from income tax assessments in respect of the 1971, 1972, 1973 and 1974 taxation years.

A W Prociuk:—The appellant corporation of Tecumseh, Ontario appeals from the respondent’s reassessment of its income for the 1973 taxation year wherein the small business deduction pursuant to subsection 125(1) of the Income Tax Act,

Delmer E Taylor:—This is an appeal from income tax reassessments for the year 1973 in which the Minister of National Revenue increased the taxpayer’s reported taxable income by a total of $28,999.80, repre- senting a bonus of $16,500 credited to

The Chairman:—This is the appeal of Glomin Farms Ltd from income tax assessments wherein income tax of $39,712.47 and $20,598.84 was levied on income from a business in respect of the appellant’s 1973 and 1974 taxation years whereas the appellant claims

A W Prociuk:—This appeal is from the respondent’s reassessment of the appellant’s income for the taxation year 1975 wherein the appellant’s two fiscal periods covering a total of 22 consecutive months, each ending in the said taxation year, were

A J Frost (orally: May 6, 1977):—I shall now give my decision in Appeals Nos 76-52 and 76-386 between Edmund Peachey Limited, appellant, and the Minister of National Revenue, respondent.

A J Frost (orally: June 16, 1977):—I shall now give my decision in Appeal No 77-94 between Frank A Wright, appellant, and the Minister of National Revenue, respondent.

The Assistant Chairman:—As in many other appeals, the issue in these appeals, which appeals are from an assessment for income tax for each of the 1972, 1973, 1974 and 1975 taxation years, is whether or not the income of the appellant

The Chairman:—This is the appeal of Pleiad Investments Limited from income tax assessments in respect of the 1969 and 1971 taxation years. By notice of assessment dated May 1, 1974, the respondent added to the appellant’s 1969 income an amount of

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Sherbrooke on February 8, 1977.