A W Prociuk:—This is an appeal from an assessment for the taxation year 1968 wherein the Minister ruled that the net proceeds of sale of land by the appellant was taxable income.

A W Prociuk:—The appellant appeals from the Minister’s assessment for the year 1965 wherein an additional $1,643.07 was added to the appellant’s declared income for that year.

A W Prociuk:—The appellant was disallowed farming losses incurred in the years 1967 and 1968 to be deducted from his other income and this is the subject matter of this appeal.

A W Prociuk:—The point to determine in this appeal is whether or not the appellant during the years 1966 and 1967 carried on the business of farming with a reasonable expectation of profit and was entitled to deduct his farming expenses from his other

A.J Frost:—This is an income tax appeal in respect of the appellant’s taxation years 1962 through 1967. Upon Notice of Objection duly filed, the Minister of National Revenue reconsidered the assessments and confirmed them on the ground that the penalties had been

A J Frost:—This is an appeal from an income tax reassessment dated April 13, 1970 in respect of the 1965 taxation year wherein the taxable income of the appellant was increased by $21,579.97 representing the difference between an earlier valuation of the North

The Chairman:—This is an appeal by the taxpayer against an assessment dated June 16, 1969 for the taxation year 1967, wherein there was added to the appellant’s income for the year the net profit realized by him on the sale of an oil derrick to Cox and Company Limited.

The Chairman:—For the reasons issued this day in the case of Gordon Thomas Haig v MNR, it is ordered and adjudged that the appeal in respect of the taxation years 1964, 1965, 1966 and 1967 be and the same is hereby allowed and the matter referred back. to the respondent for reassessment accordingly.

Appeal allowed.

The Chairman:—This is an appeal by Gordon Thomas Haig against income tax reassessments dated May 15, 1969 for the taxation years 1964 to 1967 inclusive and from a notice of assessment dated August 20, 1969 for the taxation year 1968 wherein the Minister of

A J Frost:—This is an income tax appeal in respect of the appellant’s taxation year ended June 30, 1967. Upon notice of objection duly signed and filed the Minister of National Revenue reconsidered the assessment and confirmed it on the ground that an amount