Roland St-Onge:—The appellant company was established and incorporated by the amalgamation of four companies—Atlas Transport Inc, Amelotte Transport Inc, La Cie de Forage Chomedey Ltée and Bernard Transport Inc—which were assessed on March 12, 1971, at $4,046.13, $1,601.73,

The Chairman (orally):—This is an appeal by Quasar Investments Limited, a company incorporated under the laws of the Province of Alberta, with respect to the notice of reassessment of the Minister for the 1970 taxation year. The reassessment results from the sale of

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