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.

Addy, J:

1 The judgment of the Tax Review Board dated October 6, 1972 is set aside and the matter will be referred back for reassessment of the automobile expenses of the taxpayer for the taxation years 1968 and 1969 on the following basis:

• for 1968, 85% of car rental cost and 64% of other expenses;

Heald, J:

Cattanach, J:

1 This is an application made by Her Majesty that judgment be issued on the pleadings and other documents pursuant to Rule 341 of the General Rules and Orders of the Federal Court of Canada which rule reads:

341. A party may, at any stage of a proceeding, apply for judgment in respect of any matter

• (a) upon any admission in the pleadings or other documents filed in the court, or in the examination of another party, or

A W Prociuk (orally: June 12, 1975):

A W Prociuk (orally: January 27, 1975):

The Chairman (orally: May 13, 1975):

1 This is an appeal by Hugo Deuschle against reassessments of the Minister of National Revenue for the 1969, 1970 and 1971 taxation years.

2 The case is one of those that fall under the trading case heading and involves several transactions in the City of Penticton commencing in or about 1969.