W O Davis:—This appeal, which was heard before me at Toronto, Ontario, on September 27 and 28, 1971, at a sittings of the Tax Appeal Board as it was then constituted, is from a reassessment to income tax dated April 10, 1970, in respect of the appellant’s 1967 taxation year ended December 31. In assessing the appellant, the Minister of National Revenue included as part of the appellant’s income from its business a profit realized by it in its 1967 taxation year on the sale of an apartment building on June 13,1967.

A J Frost:—This is an income tax appeal in respect of the appellant’s 1969 taxation year. Upon notice of objection duly signed and filed, the Minister of National Revenue confirmed the assessment on April 29, 1971. The appeal was heard at St Catharines, Ontario, on November 29, 1971 by the Tax Appeal Board as it was then constituted.

The appellant worked in the United States and lived in Canada. By notice of assessment dated August 6, 1970 the appellant was assessed as follows:

A J Frost:—The appeal herein is hereby dismissed in respect of the taxation years 1966, 1967 and 1968 for the same reasons as are set out in the Reasons for Judgment issued concurrently herewith in Frederick Dennis Beauchamp v MNR.

Appeal dismissed.

KINGSTON DEVELOPMENT COMPANY LIMITED, Appellant.

and

MINISTER OF NATIONAL REVENUE, Respondent.

Tax Appeal Board (R S W Fordham, QC), November 8, 1971.

A J Frost:—This is an appeal from the appellant’s income tax assessments for the 1967 and 1968 taxation years. Upon notices of objection duly signed and filed, the Minister of National Revenue reconsidered the assessments and confirmed them on August 10, 1970. The appeal was heard at Toronto on October 26, 1971 by the Tax Appeal Board as it was then constituted.

The Chairman:—This is yet another “farming” appeal and it relates to 1967 and 1968 in respect of which years the appellant claimed deductions of $1,250.97 and $1,815.86, respectively. In March 1970 the Minister ruled that these could not be allowed and were really personal or living expenses that came under paragraph 12(1)(h) of the Income Tax Act.

A J Frost:—This appeal is from an income tax assessment in respect of the appellant’s 1968 taxation year. The appeal was heard at Toronto, Ontario, on October 26, 1971, by the Tax Appeal Board as it was then constituted.

J O Weldon:—This appeal with respect to the 1968 taxation year was heard at Toronto, Ontario on November 2, 1970 under the Tax Appeal Board as it was then constituted. The appellant, a solicitor, acted for herself in the matter and J S Gill, Esq,

W O Davis:—This is an appeal from an assessment to income tax, dated October 23, 1969 wherein provincial tax in the amount of $547.46 was levied for the 1968 calendar year, made up of $35.55 payable to the Province of British Columbia and $511.91 payable

W O Davis:—This appeal came on before me for hearing at the City of London, Ontario, on November 30, 1971, at a sittings of the Tax Appeal Board as it was then constituted. The appellant company appeals from a reassessment to income tax dated February

Maurice Boisvert:—When this appeal came on for hearing at Montreal, Province of Quebec, on October 18, 1971, before the Tax Appeal Board as it was then constituted, a motion for dismissal was made by counsel for the respondent. Evidence was introduced to show that the notice of appeal was not filed within the 90-day period as provided for in subsection 59(1) of the Income Tax Act (RSC 1952, c 148 as amended).