A J Frost:—The appeal herein is hereby allowed with respect to the 1965 taxation year for the same reasons as are set out in the Reasons for Judgment issued concurrently herewith in Precision Automotive Company Limited v MNR.

A J Frost:—This appeal is from an income tax reassessment dated March 3, 1970 (varying a previous reassessment dated September 19, 1968) wherein a tax of $15,507.50 was levied in respect of the appellant’s 1964 taxation year, and was heard at Toronto, Ontario on

Roland St-Onge:—This appeal was heard on July 16, 1971 at Saint John, New Brunswick by the Tax Appeal Board as it was then constituted, and deals with an assessment dated May 8, 1970 in respect of income for the 1965 taxation year.

In reassessing the appellant for the said year the respondent acted on the following assumptions:

J O Weldon:—This appeal with respect to the appellant’s 1965, 1966 and 1967 taxation years was heard at London, Ontario on September 16, 1971 under the Tax Appeal Board as it was then constituted. The parties were represented by counsel as follows: J R Caskey, Esq for the appellant and R B Thomas, Esq for the Minister.

Roland St-Onge:—This appeal was heard at Victoria, Province of British Columbia on November 4, 1971 by the Tax Appeal Board as it was then constituted. The appellant is a company duly incorporated under the laws of the Province of British Columbia. On January 31,

W O Davis:—These appeals were heard at London, Ontario on November 29, 1971 at a sitting of the Tax Appeal Board as then constituted.

W O Davis:—These appeals were heard at London, Ontario on November 30, 1971 by the Tax Appeal Board as it was then constituted.

J O Weldon:—The three appeals of Dick Bohun and Peter Bohun with respect to their 1965 taxation years initiated by Notices of Appeal both dated November 25, 1970 and of Reynolds Construction Ltd (“Reynolds” — year end March 31) with respect to its 1966 and

J O Weldon:—The appeal of the present appellant Roman Corporation Limited (hereinafter referred to as “Third Roman” for reasons which will hereinafter be made clear) was heard at Toronto, Ontario on December 6, 7, 8 and 9 under the Tax Appeal Board as it

A J Frost:—This is an appeal from an income tax assessment dated June 22, 1970 in respect of the appellant’s 1968 taxation year, wherein a payment of $1,890 advanced under the Prairie Grain Advance Payments Act was added to the