Roland St-Onge:—These appeals were heard at Victoria, British Columbia on November 2, 1971 by the Tax Appeal Board as it was then constituted, and deals with profits realized on real estate and timber sales which took place in the 1966, 1967 and 1968 taxation

Maurice Boisvert:—This appeal concerns the capital cost allowance claimed by a subsidiary of the Banque Canadienne Nationale (hereinafter called the “Bank”), which has its head office in Montreal. The taxation year in question is 1964 and the assessment is dated October

W O Davis:—These appeals were heard at Calgary, Alberta on November 9 and 10, 1971 by the Tax Appeal Board as it was then constituted.

Roland St-Onge:—This appeal, heard at Victoria, British Columbia on November 5, 1971 by the Tax Appeal Board as it was then constituted, concerns the 1967 taxation year.

On September 10, 1971, the Registrar of the Tax Appeal Board received from the above-named appellant a Notice of Appeal dated August 17, 1971, in respect of assessments to income tax for the taxation years 1961 and 1962 in which the amount of tax payable

On September 10, 1971, the Registrar of the Tax Appeal Board received from the above-named appellants Notices of Appeal dated at Edmonton on August 17, 1971, in respect of assessments to income. tax for the taxation years 1961 and 1962, which notices were entered in the records of the Board.

On September 7, 1971, the Registrar of the Tax Appeal Board received from the above-named appellants Notices of Appeal dated at Edmonton on August 25, 1971, in respect of assessments to income tax for the taxation year 1966, which notices. were entered in the records of the Board.

When the matter came on for hearing before the Tax Appeal Board as it was then constituted at a special sitting thereof at Edmonton,

On September 7, 1971, the Registrar of the Tax Appeal Board received from the above-named appellants notices of appeal dated at Edmonton on August 25, 1971, in respect of assessments to income tax for the taxation years 1964, 1965 and 1966, which notices were entered in the records of the Board.

On September 7, 1971, the Registrar of the Tax Appeal Board received from the above-named appellants Notices of Appeal dated at Edmonton on August 25, 1971, in respect of assessments to income tax for the taxation years 1963, 1964, 1965 and 1966, which notices

On July 2, 1971, the Registrar of the Tax Appeal Board received from the above-named appellant a notice of appeal dated at Edmonton, Alberta, on June 30, 1971, which was stated in the heading thereof to be in respect of the taxation years 1961 to