The Chairman (orally):—This is an appeal by Comox Co-operative Creamery Association against a reassessment of the Minister for the taxation year 1968, together with a second appeal for the taxation year 1869. Two separate appeals were filed with the Board, which were

The Assistant Chairman:—The appeal of Mr John Reid from an assessment of his 1967 and 1968 taxation years was heard in Montreal on November 2, 1972. The appellant claimed deductions of $5,504 for 1967 and $4,387 for 1968 as alimony paid to his former

A W Prociuk (orally):—The appellant claimed a depletion allowance of 33 /3% of its production profits in producing barite during the years 1966 to 1969 inclusive, pursuant to paragraph 11(1)(b) of the Income Tax Act and section 1201 of the

The Chairman (orally):—This is an appeal by Shultup Management & Investments Ltd, a company incorporated under the laws of the Province of British Columbia, against a Notice of Reassessment by the Minister for the taxation year 1962. The reassessment deals with the

Roland St-Onge (orally):—This appeal is from a reassessment dated July 22, 1970 wherein a tax in the sum of $13,642.58 was levied in respect of income for the taxation year 1965. The appellant company contends that, being a management company, it should be able

The Assistant Chairman:—This is the appeal of Mrs Georgette Dontigny from an assessment of tax on property transferred on the death of her husband, Paul Dontigny, heard in Ottawa, October 20, 1972.

A W Prociuk (orally):—The appellant herein appeals from the Minister’s reassessment in respect of the 1967 taxation year. The reassess- ment in question was made pursuant to the provisions of subsection 79C(17) by reason of the fact that the appellant, in the

A J Frost:—This is an income tax appeal in respect of the appellant’s 1969 taxation year. Upon Notice of Objection duly signed and filed, the Minister of National Revenue confirmed the assessment on September 23, 1971.

The Assistant Chairman:—This is an appeal of Victoria Park Development Ltd from a reassessment of the appellant’s 1969 taxation year in which the profit in the amount of $283,439.18 realized by the appellant on the sale of a parcel of land was added to the

A J Frost:—This is an appeal from an income tax reassessment in respect of the appellant’s 1965 taxation year. It was originally heard by J O Weldon, Esq, QC on January 18, 1971 at the City of Toronto, Province of Ontario at a sitting of the Tax