Roland St-Onge:—This appeal was heard in the City of Calgary in the Province of Alberta by the Tax Review Board on March 16, 1972 and involves the 1965 and 1967 taxation years.

Maurice Boisvert:—This is an appeal from assessments in respect of the taxation years 1967 and 1968.

The appeal was heard at Montreal, Province of Quebec on October 18, 1971 by the Tax Appeal Board as it was then constituted.

Roland St-Onge:—These appeals were heard at the City of Vancouver, in the Province of British Columbia on October 27, 1971 by the Tax Appeal Board as it was then constituted, and are from reassessments involving the taxation years 1963, 1964, 1965 and 1966.

W O Davis:—This is an appeal from an assessment to income tax dated September 14, 1970 in respect of the year 1966. The appeal was heard at Toronto, Ontario in April 1971 by the Tax Appeal Board as it was then constituted.

A J Frost:—This is an appeal from an income tax reassessment dated July 28, 1970 varying an earlier assessment dated May 14, 1969 in respect of the appellant’s 1967 taxation year, wherein the Minister of National Revenue levied an additional tax on the gain

A J Frost:—This is an appeal from an income tax assessment dated June 24, 1970 in respect of the appellant’s 1968 taxation year. Upon Notice of Objection duly signed and filed, the Minister of National Revenue reconsidered the assessment and confirmed it on April

A J Frost:—This appeal, which was heard at Calgary, Alberta on september 27, 1971 by the Tax Appeal Board as it was then constituted, is from assessments in respect of the appellant’s taxation years 1965, 1966 and 1967.

A J Frost:—This is an income tax appeal in respect of the appellant’s 1968 taxation year. Upon Notice of Objection duly signed and filed the Minister of National Revenue reconsidered the assessment and confirmed it on the ground that the appellant was not in

A J Frost:—This is an appeal from an income tax reassessment dated August 10, 1967 in respect of the appellant’s 1963 taxation year, wherein the amount assessed was increased from 89¢ to $40,004.28. This appeal was heard at Vancouver, BC on May 19 and 21

Roland St-Onge:—This appeal was heard at the City of Victoria, in the Province of British Columbia on November 5, 1971 by the Tax Appeal Board as it was then constituted, and is from a reassessment dated December 7, 1970 wherein a tax in the amount of