The Chairman (orally: December 11, 1974):

1 This is an appeal by Lazare Investments Corporation against the reassessment of the Minister of National Revenue for the 1972 taxation year.

2 The question to be determined is whether or not the appellant company is carrying on an active business under section 125 of the 1972 Act. All the requirements of the section have been complied with and the only issue is whether the appellant carried on an “active business”.

The Assistant Chairman:

1 This is the appeal of Safari Investments Ltd from an income tax assessment in respect of the 1971 taxation year.

The Chairman (orally: April 9, 1975):

1 This is an appeal under the former Estate Tax Act by Swarn Kaur Bains and the Canada Trust Company, executors of the estate of Jogindar Singh Bains, who died on or about October 30, 1970.

2 Probate was granted in the Supreme Court of British Columbia to the aforementioned executors on January 27, 1971.

A W Prociuk (orally: June 13, 1975):

Thurlow, J (concurred in by Mackay, DJ):

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.