A J Frost:

1 I shall now give my decision in the above income tax appeal from an assessment pertaining to the 1971 taxation year, wherein the Minister of National Revenue assessed the appellant on his share of profits realized on the sale of an apartment building.

2 The appeals of Murray Armel, Joseph C Goldenberg and Gordon Atlin were heard, together with this appeal, on common evidence.

The Assistant Chairman:

1 This is the appeal of David A K Payne from income tax assessments in respect of the appellant's 1971, 1972 and 1973 taxation years.

Cattanach, J:

1 These are appeals from the assessments to income tax by the Minister of National Revenue whereby the Minister disallowed claims for deductions from income made by the plaintiff in his 1969, 1970 and 1971 taxation years in the respective amounts of $2,112.68, $1,991.01 and $1,556.87.

The Assistant Chairman:

Linden J.A.:

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.