The Assistant Chairman:

1 These are the appeals of Kruger Pulp & Paper Limited from income tax assessments in respect of the appellant's 1966, 1967, 1968 and 1969 taxation years, which, for the sake of clarity, were divided by the appellant into two separate issues.

The Assistant Chairman:

Thurlow, J (concurred in by Ryan and Le Dain, JJ):

1 This appeal is from a judgment in favour of the respondent pronounced by the Trial Division on a motion under Rule 341. By the judgment it was ordered that the respondent recover the full amount claimed in the action and costs.

Lacroix, DJ:

1 The plaintiff, an employee of the Government of the Province of Quebec, Department of Revenue, alleges that he filed his income tax return for the taxation year 1971, and that on June 21, 1972 the Deputy Minister of National Revenue issued a notice of assessment, No 43738928, based on the sum of $16,268 instead of the plaintiff's estimate of $14,639.85.

A J Frost:

1 This is an appeal from income tax assessments dated April 13, 1973 in respect of appellant's 1968, 1969, 1970 and 1971 taxation years.

O'Connor T.C.J.:

Collier, J:

Dubé, J:

1 The Minister of National Revenue has appealed from the allowance by the Tax Appeal Board of appeals of Malloney's Studio Limited from assessments to income tax in respect of its 1966 and 1967 taxation years which ended on May 31 in each year.

2 For convenience of reference, the Minister of National Revenue and Malloney's Studio Limited shall hereinafter be referred to respectively as “the Minister” and “the Company”.

The Chairman (orally: December 12, 1974):

A J Frost: