Guy Tremblay:—This case was heard at Sherbrooke, Quebec, on November 2, 1976.

A W Prociuk (orally: September 17, 1976):—The appellants, Courtenay-Comox Television Ltd and Comox Reception Ltd, appeal from the respondent’s reassessment of their incomes for the taxation year 1967 wherein deductions for labour and materials supplied in the

Roland St-Onge (orally: January 28, 1977):—The appeal of Big Horn Inn Ltd was heard on January 27, 1977 in the City of Calgary, Province of Alberta, and the question at issue is whether the proceeds of a sublease were taxable when received in

Roland St-Onge:—As agreed by counsel, the evidence and argument adduced in the appeal of Donald Ross are to serve in the appeal of Robert W Wintemute.

Consequently, for the same reasons the appeal of Robert W Wintemute is dismissed.

Appeal dismissed.

Roland St-Onge:—The appeal of Donald Ross came before me on January 28, 1977 at the City of Calgary, Alberta, and the issue at stake is whether a terminal loss of $11,916.66 can be deducted in the appellant’s 1972 taxation year. It was agreed

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1973, in which the Minister of National Revenue has disallowed two deductions, paid in accordance with an Order of the Supreme Court of Ontario dated July 18,

A J Frost:—These appeals, heard concurrently on common evidence, are from Notices of Reassessment dated March 10, 1975, with respect to the appellants’ 1970, 1971, 1972 and 1973 taxation years.

The Assistant Chairman:—The appeal of the above-named appellant from an assessment for tax for the 1971 taxation year was to be heard and determined on the evidence submitted in the case of Canadian Motor Sales Corporation Limited v MNR (75-645). For the reasons given in that case today, a copy of which is attached, the appeal herein is dismissed.

Appeal dismissed.

The Assistant Chairman:—The above-named company (hereinafter called “Sales”) has appealed to this Board from an assessment for tax for its 1971 taxation year. Another company, Canadian Motor Distributors Limited (hereinafter called “Distributors”), has also appealed to

A W Prociuk:—By consent of both counsel, the above appeals were heard on common evidence. They were presented as test cases representing a total of some 350 similar situations. The appeal in each case is from reassessments by the respondent of