Guy Tremblay [TRANSLATION]:—This case was heard at Sherbrooke, Quebec on February 9, 1977.

Guy Tremblay:—This case was heard in Montreal on June 6, 1977.

A J Frost:—This is an appeal from a notice of reassessment dated November 2, 1973 with respect to the appellant’s 1972 taxation year wherein the amount of $125,044 paid to Winsor Insurance Agencies Limited pursuant to a letter of confirmation

A W Prociuk:—The above appeals came on for hearing at a special sittings of the Board in Ottawa. The parties agreed that all appeals be heard on common evidence relating to legal and liquidator’s fees. In the case of Louis

A W Prociuk (orally: November 15, 1977):—The appellant, Vincenzo Curcio, appeals from the respondent’s reassessment of his income for the taxation years 1967 to 1972 inclusive, on a net worth basis wherein the following amounts of unreported income were

Guy Tremblay [TRANSLATION]:—This case was heard in Quebec City on May 5, 1977.

Guy Tremblay (TRANSLATION):—The case at bar was heard at Quebec City on May 6, 1977. The evidence was heard concurrently with that of Mr Pierre Vizien (76-1061).* Both men had the same employment with the same employer and claimed similar expenses.

A W Prociuk:—The appellant, Arthur Hailey Limited, appeals from the respondent’s reassessment of its income for the taxation year 1970 wherein additional tax in the sum of $6,592.31 was levied by reason of the fact that the respondent assessed on

A W Prociuk:—The appellant corporation, formerly known as Kalium Chemicals Ltd, appeals from the respondent’s assessment dated January 8, 1975 wherein non-resident tax in the sum of $4,238.39 together with penalty and interest thereon in the sum of

Roland St-Onge (orally: December 6, 1977):—The appeal of Roberto Ceglia came before me on December 6, 1977 at the City of Ottawa, Ontario and it concerns his 1973 taxation year. It is one of those numerous real estate cases that the Board is