Roland St-Onge:—For the reasons put forward in Julius Lipson v MNR, in which judgment was delivered today, these appeals are also dismissed.

Appeals dismissed.

Roland St-Onge:—This appeal, heard at Montreal on February 3, 1972 by the Tax Review Board, deals with the taxation years 1964 to 1967 inclusive.

Maurice Boisvert:—This appeal is from an assessment dated December 13, 1968 and amended September 23, 1970, setting tax of $7,402.50 for the taxation year 1956.

J O Weldon:—Pursuant to a motion made by counsel for the appellants and concurred in by counsel for the respondent, the appeals herein with respect to the 1966, 1967 and 1968 taxation years are hereby allowed and the Minister’s directions made pursuant to subsection 138A(2) of the Act vacated for the same reasons as are set out in the reasons for judgment in Griffin Head Farms Limited v MNR issued concurrently herewith.

Appeals allowed.

J O Weldon:—This appeal of the appellant Griffin Head Farms Limited (“Griffin”) initiated by Notice of Appeal dated April 2, 1971 with respect to its 1966 and 1968 taxation years, and those of Allied Vegetable Farms (Kingsville) Limited 71-238 (“Allied”), Edward Remark

Roland St-Onge:—For the reasons put forward in Drummond Coal Company Limited v MNR, in which judgment was delivered today, these appeals are also dismissed.

Appeals dismissed.

Roland St-Onge:—This appeal was heard at Halifax, NS on July 5, 1971 by the Tax Appeal Board as it was then constituted.

J O Weldon:—This appeal of the appellant John P Vincent (“Vincent”) initiated by Notice of Appeal dated December 11, 1970 and that of James F McDonald (“McDonald”) initiated by Notice of Appeal dated March 4, 1971 with respect to their 1966 taxation years

J O Weldon:—This appeal of the appellant James F McDonald (“McDonald”) initiated by Notice of Appeal dated March 4, 1971 and that of John P Vincent (“Vincent”) initiated by Notice of Appeal dated December 11, 1970 with respect to their 1966 taxation years and

J O Weldon:—This appeal of the appellant James Foster Irwin (“Irwin”) initiated by Notice of Appeal dated June 9, 1970 with respect to his 1965 and 1966 taxation years and those of the appellants James F McDonald (“McDonald”) and John P Vincent (“Vincent”)