The Assistant Chairman (orally: May 14, 1975):

1 The motion submitted to the Tax Review Board by respondent, to be excused from failing to plead in Mariette Delage-Moore v. MNR, is allowed.

2 In view of the various interpretations of Rule 7 of the Rules of Practice and Procedure in Appeals to the Tax Review Board, which this motion concerns, the Board takes this opportunity to clarify it through an order of the Board.

The Assistant Chairman:

1 This appeal is from an income tax assessment in respect of the 1972 taxation year.

Kirke Smith, J (in Chambers):

1 This is an appeal by the executors of the estate of the late Hubert Victor LaFontaine Whittall, pursuant to the Succession Duty Act, RSBC 1960, c 372, section 44 (re-enacted 1963, c 44, s 22), from the affirmation by the respondent Minister of Finance on May 3, 1974 of a revised statement of succession duties assessed against the estate of the late Mr Whittall, this revised assessment being dated September 12, 1973.

Collier, J:

1 This is an appeal by the plaintiff from a decision, dated July 19, 1973, of the Tax Review Board. The case involves reassessments by the Minister of National Revenue in respect of the defendant's income and tax for the years 1964 to 1967 inclusive.

A J Frost:

1 I shall now give my decision in this income tax appeal in respect of the appellant's 1969, 1970 and 1971 taxation years.

2 The question at issue herein is whether or not the gain of $79,881.06 realized on the sale of a trailer park owned by the appellant company is income within the meaning of sections 3 and 4 and paragraph 139(1)(e) of the former Income Tax Act.

Roland St-Onge:

1 This appeal is from a reassessment against the Estate of the late Honourable Jean Raymond who died on February 7, 1970 and concerns the evaluation of common and preferred shares of Candiac Development Corp as of February 7, 1970 the date of the death of the late Honourable Jean Raymond.

A W Prociuk:

A W Prociuk (orally: September 17, 1974):

1 This is the appeal of Karmel Apartments Ltd. The issue in this appeal is whether or not the net profit in the sum of $46,041.21 on the sale in December 1969 of a 20-suite apartment block, located at 70 East Sixth Avenue, Vancouver, British Columbia, and owned by the appellant company, is taxable.

Cattanach, J:

1 This is an appeal by the Minister from a judgment of the Tax Review Board whereby an amount claimed by the defendant as a deduction in computing his income for his 1972 taxation year was allowed.

• (i) $1,500 in respect of himself;

Bonner T.C.J.: