The Assistant Chairman:—Uniflor Limited (appellant) has appealed to this Board from assessments for tax for its 1972 and 1973 taxation years. The dispute between the parties is, what amount, if any, of a 1970 business loss is available to apply

Delmer E Taylor:—This is an appeal against income tax reassessments for the years 1972 and 1973 in which the Minister of National Revenue increased the taxable income of the appellant by amounts of $19,434 and $17,711 respectively for the years

A W Prociuk:—The appellant corporation appeals from the respondent’s reassessment dated March 26, 1975 of its income for the taxation year 1972 wherein it was deemed by the respondent to be associated with Leggat Pontiac Buick (Burlington) Limited, Douglas

The Chairman (orally: September 22, 1977):—I will render my decision in this matter. In dealing with subsection 167(2), the application should set forth the reasons why it was not possible to serve the notice of objection within the time otherwise

The Assistant Chairman:—At the conclusion of the hearing, for the reasons then given, this appeal was allowed and the assessment referred back to the Minister for variation on the basis stated. The allowance given to the appellant is set forth in

Roland St-Onge (orally: December 8, 1977):—The appeal of Mr F W Beyer came before me on December 8, 1977 at the City of Ottawa, Ontario and the issue is whether the appellant’s racing activities in 1974 can be considered as the carrying out

A W Prociuk (orally: November 18. 1977):—The appellant, Diversey (Canada) Employees’ Savings Trust, appeals from the reassessment of its income for the taxation years 1972 and 1973 wherein the respondent assessed the appellant for tax in the full amount

Roland St-Onge (orally: October 7, 1977):—The appeal of Mr Marc E Decelles came before me on October 7, 1977 at the City of Montréal, Quebec, and the issue is to know whether the appellant is allowed to deduct the amount of $1,500 as

Delmer E Taylor (orally: October 18, 1977):—These are the appeals of Ben Medjuck for the 1972 and 1973 taxation years; of Roderick C Nolan for the 1973 and 1974 taxation years; of Robert D Neill for the 1973 and 1974 taxation years;

The Chairman:—This is the appeal of Waldemar Probek from an income tax assessment in respect of the 1974 taxation year by which the respondent added to the appellant’s income, as income from a business or from an adventure in the nature of