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

Roland St-Onge:—This appeal was heard at Vancouver, BC on October 28, 1971 by the Tax Appeal Board as it was then constituted, and is from a reassessment dated April 5, 1968, wherein tax of $43,- 876.43 with interest in the amount of $10,200.93 was levied

Roland St-Onge:—This appeal was heard at Saint John, New Brunswick on July 12, 1971 by the Tax Appeal Board as it was then constituted, and is from a reassessment dated April 29, 1970 wherein tax in the amount of $600,823.28 was levied in respect of

The Assistant Chairman:—This is an appeal of Waldorf Hotel (1958) Lid from a reassessment for its 1968 taxation year by which the Minister reassessed the assets of the Bell Hotel in which the appellant had acquired 50% interest and readjusted accordingly the capital