A J Frost:—These are income tax appeals in respect of appellant’s 1966 and 1967 taxation years. Upon Notices of Objection duly signed and filed, the Minister of National Revenue confirmed the assessments on the ground that the profit realized from the sale of

Maurice Boisvert:—This is an appeal from a reassessment dated January 6, 1969 in respect of income for the taxation year 1965.

The appeal was heard at Toronto, Ontario, in September 1971 by the Tax Appeal Board as it was then constituted.

A J Frost:—This is an income tax appeal in respect of the appellant’s 1967 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 taxpayer’s income had

The Chairman (orally from the Bench):—This is an appeal by the taxpayer, Fairgreen Investments Limited, against an assessment levied by the Minister for the taxation years 1967 and 1968. It also involves the appeals of two other taxpayers, Santana Developments Limited and

The Chairman (orally from the Bench):—Gentlemen, I am going to be as brief in my reasons as you have been in your arguments, because it is really a question of fact, as both of you have agreed.

Maurice Boisvert:— These appeals concern assessments against two corporations with respect to the 1966 and 1967 taxation years, in the case of Lagueux et Frères Inc, and 1966 only, in the case of Lagueux et Théberge Inc.

Maurice Boisvert:—This appeal concerns the taxation year 1966. It was heard at Montreal, Province of Quebec, on October 19, 1971 under the authority of the Income Tax Act (RSC 1952, c 148) then in effect, by the undersigned, at the time

A J Frost:—This is an appeal from an income tax assessment in respect of the appellant’s 1967 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 net

Maurice Boisvert:—This appeal is from an assessment involving the taxation year 1965.

The Chairman (orally):—The appeal heard was that of the taxpayer Lloyd Nichols against notices of reassessment for the taxation years 1964 and 1965. The facts of this appeal are complicated to some extent, and are fully set out in the Notice of Appeal and