D E Taylor [TRANSLATION]:— This is my decision concerning the appeals of Rodin Lemerise against tax assessments for 1971, 1972, 1973 and 1974. The amounts in dispute are different in each of the four years and do not involve exactly the

The Assistant Chairman:—The appellant, when it filed its income tax return for each of the years 1973 and 1974, in effect took the position that its principal business was that of “leasing, rental, development, sale or any combination thereof, of

Guy Tremblay:— This case was heard in Vancouver, British Columbia, on February 20, 1979.

The Chairman:—This is the appeal of Lome Victor Ardley from assessments in respect to the 1973, 1974, 1975 and 1976 taxation years by which the Minister of National Revenue disallowed amounts of $6,173, $7,670, $8,100 and $7,800 claimed by the appellant,

Walsh, J:—This action was heard together with actions bearing Nos T-1438-77 and T-1439-77 between the same parties, the issues being identical save that they concern reassessments concerning the 1972, 1973 and 1974 taxation years respectively. As the statement of

Ryan, J:—This is an appeal from the judgment of the Trial Division, dated June 4, 1979, dismissing with costs the appeal of the appellant, H A Fawcett & Son, Limited (“Fawcett Limited”), from an assessment for income tax for the taxation year

Grant, DJ:—(1) This is an appeal by the Deputy Attorney General of Canada on behalf of Her Majesty the Queen from the decision of the Tax Review Board in respect of the defendant’s 1974 taxation year dated January 19, 1978, whereby that Board

Pratte, J [TRANSLATION]:—This is an appeal from a Trial Division judgment, which dismissed the appeal brought by appellant against the assessment of his income tax made for the 1970 taxation year.

Gibson, J:—This is an appeal by Spur Oil Ltd (formerly “Murphy Oil Quebec Ltd’’) from an assessment for income tax for its taxation year 1970.

Grant, DJ:—This is an appeal from the decision of the Tax Review Board dated April 21, 1978, whereby the plaintiff’s appeals from the reassessment of his income tax returns by the Minister of National Revenue for the years 1971 and 1972 were