The Chairman (orally):—This is an appeal by Kenneth Frederick Arkell, taxpayer, against a reassessment for the taxation year 1969. The facts briefly are as follows.

Roland St-Onge:—These appeals relate to the disallowance of what is referred to in the reassessment as “carrying charges on unproductive real property” with respect to the 1967, 1968 and 1969 taxation years.

There are two properties involved, both of which are located in the Parish of St Vincent de Paul, Province of Quebec: Lot 335 which was purchased in 1955 with a house thereon, and Lot 351 which was vacant land acquired in association with others.

Roland St-Onge:—This appeal is from a reassessment made by the respondent in respect of the taxpayer’s 1968 taxation year.

The Chairman (orally):—This is an appeal by the taxpayer, Bernard R Axmith, from a reassessment by the Minister for the taxation year 1967 involving two specific sets of transactions. One transaction involved the Northville Explorations Limited and Copperville Mining

The Chairman (orally):—This is an appeal by Robert John Cunningham from an assessment by the Minister of National Revenue adding back a profit on the sale of real estate to the taxpayer’s income for the taxation year 1968. The facts are rather complicated but

The Chairman (orally):—This is an appeal by Alexander Dewar against a reassessment by the Minister for the taxation years 1968 and 1969 involving a sum of money in the neighbourhood of $3,400. Two taxation years are involved because the corporation which was paying

The Assistant Chairman:—This is an income tax appeal from assessments dated February 16, 1970 in respect of the appellant’s 1965 and 1966 taxation years which was heard at Windsor, Ontario on September 20, 1971 by Mr J O Weldon, QC, then a Member of the

A J Frost:—At the commencement of the hearing it was agreed by the parties that the appeals of Joseph Valevicius and Karl H Falk should be heard together on common evidence, as this was the most expeditious way to proceed. Two issues are involved, one

Maurice Boisvert:—This appeal is from assessments dated June 27, 1968 involving profits realized during 1966 and 1967.

A J Frost:—This is an income tax appeal in respect of the 1967 taxation year wherein, by reassessments of October 8, 1969 and August 31, 1970, appellant’s taxable income was readjusted as a result of an interest in the sale of land. This appeal was