The Assistant Chairman:

1 This is the appeal of Granite Apartments Ltd from an income tax assessment in respect of the 1972 taxation year.

The Chairman (orally: April 14, 1975):

1 This is an appeal by Ervine E Deimert against the assessment of the Minister of National Revenue for the 1971 taxation year.

R St-Onge (orally: April 11, 1975):

1 This appeal is from a reassessment dated October 25, 1973 in respect of the 1972 taxation year and came before me on April 9, 1975 in the City of Winnipeg, Manitoba. In this appeal the appellant is trying to obtain a “small business” deduction under subsection 125(1) of the Income Tax Act, SC 1970–71–72, c 63, and amendments thereto.

The Chairman (orally: November 26, 1974):

1 This is an appeal by Nathan Joseph Divinsky from reassessments of the Minister of National Revenue for the 1970 and 1971 taxation years.

The Assistant Chairman:

1 This is the appeal of Jack Spratt Mfg Inc from income tax assessments in respect of the 1971 and 1972 taxation years.

A J Frost:

Heald, J:

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):