Kerr, J:

1 Except for the reference to the amount of tax, penalty and interest sought from the defendant by the Crown, the reasons for judgment in this case are identical to those in The Queen v. Margaret Catherine Williams (p 392).

Ryan, J (concurred in by Pratte and Urie, JJ):

A W Prociuk (orally: March 19, 1975):

Collier, J:

The Assistant Chairman:

1 For the reasons given this day in the appeal of Joseph Berman v. MNR, it is ordered and adjudged that the appeals herein in respect of the 1967 taxation year be and the same are hereby dismissed.

Heald, J:

1 This action is an appeal from income tax assessments for the taxation years 1967 and 1968 of Opemiska Copper Mines (Quebec) Limited (hereinafter referred to as Opemiska). The plaintiff is a company continuing from the amalgamation under the Quebec Companies Act on December 16, 1971 of Opemiska, Lake Dufault Mines Limited and Falconbridge Mines Quebec Limited and having its head office at Montreal.

The Chairman (orally: November 26, 1974):

1 This is an appeal by Grant P Kyllo against the reassessments of the Minister of National Revenue for the 1968 and 1969 taxation years. This case is the type of case that falls into the trader cases and involves the purchase and sale by the taxpayer-appellant of several apartment buildings.

Walsh, J:

1 This is an appeal from a notice of assessment dated May 5, 1972 in respect of 15% non-resident tax levied under Part III of the Income Tax Act, RSC 1952, c 148. Plaintiff appealed the assessment, which related to plaintiff's 1969 taxation year, to the Tax Review Board and by judgment dated November 29, 1973 the appeal was dismissed.

A J Frost:

1 This is an income tax appeal in respect of the appellant's 1971 taxation year wherein the Minister of National Revenue disallowed the deduction claimed in respect of additional medical expenses of $104 paid in August 1972 on the ground that the appellant had not paid the said expenses “within a period of 12 months ending in the year”, as required according to the provisions of paragraph 27(1)(c) of the Income Tax Act.

Roland St-Onge (orally: May 30, 1975):

1 This appeal came before me on May 29, 1975 in the City of Toronto, Ontario.