The Assistant Chairman:

1 This is the appeal of ABC Diaper Service Inc from an income tax assessment in respect of the appellant's 1968, 1969 and 1970 taxation years.

2 By ministerial direction under subsection 138A(2) of the Income Tax Act the Minister in his assessment of the pertinent taxation years associated the appellant with Wee Folks Diaper Service Inc (hereinafter referred to as “Wee Folks”).

A W Prociuk:

Collier, J:

1 The plaintiff is claiming from the defendant an “allowable refund” of $474,008.59 and certain other relief. The claim is founded on subsection 133(6) of the Income Tax Act.[FN1: <p>RSC 1952, c 148 as amended by section 1 of SC 1970–71–72, c63. The amending provisions are commonly referred to as the new<em>Income Tax Act</em>or the new Act. I shall adopt that description.</p>]

Addy, J:

A J Frost:

1 This concerns three appeals, heard jointly at the City of Ottawa, Ontario, on March 17, 1975, from several income tax assessments with respect to appellant's 1970, 1971 and 1972 taxation years.

A W Prociuk (orally: October 29, 1975):

The Assistant Chairman:

1 This is the appeal of Lawrence J Barron from income tax assessment in respect of the 1971 taxation year.

A W Prociuk (orally: July 18, 1974):

A W Prociuk (orally: October 8, 1974):

1 This is an appeal by the appellant, George A Zimmer, from the respondent's reassessment of his income for the years 1967, 1968 and 1969 by notices of reassessment dated April 19, 1972 and confirmed by the respondent on July 19, 1973.

Jackett, CJ, Rhodes Smith and Sheppard, DJJ:

1 The reasons for judgment in this case are identical to those given in The Queen v. Herman Hagerman Huestis.