John B Goetz:—This is an appeal from a reassessment of the appellant’s income tax liability for its 1973, 1974 and 1975 taxation years.

Dubé, J [TRANSLATION]:—This is an appeal from a decision of the Tax Review Board, allowing the taxpayer’s appeal with respect to assessments by the Minister for the taxation years 1969, 1970, 1971 and 1972.

Roland St-Onge:—L’appel de la compagnie Station Canada & Gulf Terminal Inc est venu devant moi le 22 mai 1980 dans la ville de Quebec (Quebec).

Guy Tremblay:—The case at bar was heard at Montreal, Quebec, on July 12, 1978.

The last written submissions were received by the Board in June 1979 after which the case was taken under advisement.

Roland St-Onge:—The appeal of Mr P Kounnas came before me on March 6, 1980, at the City of Toronto, Ontario, and the issue is whether the appellant is entitled to deduct some expenses as alimony in his 1975 and 1976 taxation years.

John B Goetz:—This is an appeal by the appellant with respect to his 1977 taxation year. The appellant in his 1977 tax return claimed a restricted farm loss of $4,612.72, which he carried forward from 1974 and 1975. The Minister, by

John B Goetz:—This is an appeal by OK Ready-Mix Ltd in respect of the assessments of the respondent for the 1973 and 1974 taxation years. In the year 1973 the appellant declared Canadian manufacturing and processing profits amounting to $416,784.51

Guy Tremblay:—This case was heard in Montreal, Quebec, on May 29, 1980.

1. Points at Issue

1.1 Based on the Notice of Appeal the points are:

John B Goetz:—This is an appeal heard at a sittings of this Board in Penticton, British Columbia, on June 3, 1980, in which the appellant appeals against reassessments for the 1973, 1974, 1975 and 1976 taxation years.

M J Bonner:—The appellant appeals from assessments of income tax for the 1973 to 1976 taxation years. For 1975 the respondent decreased reported income from the appellant’s office as president of a company called A & B Rail Contractors Ltd