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.

Roland St-Onge (orally: March 3, 1975):

1 This appeal of Ross H Stanfield is from an assessment by the Minister of National Revenue dated June 8, 1973, wherein taxes with interest in the amounts of $143.04, $143.04 and $1,727.83 were levied in respect of the 1967, 1968 and 1969 taxation years.

The Assistant Chairman:

1 This is the appeal of Dr Emile S Shihadeh from an income tax assessment wherein a tax in the amount of $3,362.70 was levied against the appellant in the 1969 taxation year.

2 The issue in this appeal is whether the appellant qualifies for the exemption from taxation provided for in Article VIIIA of the Canada-US Tax Convention.

A J Frost:

1 This is an income tax appeal in respect of the appellant's 1969 and 1970 taxation years.

Thurlow, J (per curiam):

1 This appeal is from a judgment of the Trial Division which dismissed the appellant's claim for repayment of money paid by Dominion Engineering Works Limited as taxes in respect of the sale price of a paper making machine constructed by Dominion Engineering Works Limited for the appellant and installed in the appellant's premises by an engineering firm known as Rust Associates Ltd.

Décary, J:

1 The Court must determine whether the loss sustained by three shareholders in a company which was the owner of a building, as a consequence of expenses incurred by them in their capacity as tenants of the said building, is deductible for the purposes of paragraph 27(1)(e) of the Income Tax Act.

2 The Tax Review Board found that deduction of these expenses had unduly and artificially reduced the income of plaintiff.

Judge Flanigan (orally: November 22, 1974):

A J Frost:

The Chairman (orally: November 18, 1974):

1 This is an appeal by Gordon R Eastwood against the reassessment of the Minister of National Revenue for the 1969 taxation year.

2 The question at issue is whether or not the appellant was ordinarily resident in Canada within the meaning of the Income Tax Act as it applied to the 1969 taxation year. The facts are brief and are not generally in dispute.

The Assistant Chairman:

1 These are the appeals of Lindstrom Construction Ltd from income tax assessments in respect of the 1970, 1971 and 1972 taxation years. By agreement, the three appeals were heard on common evidence.

2 By notice of reassessment dated June 27, 1973 the Minister of National Revenue disallowed in the appellant's 1970 taxation year a deduction of $3,455.77 claimed by the appellant in respect of an alleged loss in its 1971 taxation year.