Roland St-Onge:—This appeal was heard in Toronto on May 26, 1971 by the Tax Appeal Board as it was then constituted, and is from an assessment dated May 7, 1969 wherein a tax in the sum of $87,658.80 was levied in respect of income for the

The Chairman:—Appeal from an income tax assessment relating to 1968. It was heard at Toronto where the appellant, now 30 years of age, resides and is employed by Griffith Laboratories Ltd as a maintenance mechanic. In the year mentioned his declared income was

Maurice Boisvert:—When this appeal came on for hearing at Montreal, on May 12, 1970, counsel for the appellant did not disclose the fact that said appellant had passed away on November 18, 1969.

As a result of the hearing held on May 12, 1970, I disposed of the appellant’s associate’s appeal only, that of Andrew Gaty v MNR.

Roland St-Onge:—This appeal was heard at Edmonton, Alberta, on July 6, 1970, by the Tax Appeal Board as it was then constituted. The problem herein is whether Dr Besney is entitled, for the taxation years 1964 to 1967 inclusive, to deduct 100% of the

W O Davis:—These appellants being fellow members of the partnership association known as The R B White Clinic, of Penticton, BC, of which Dr William H White is also a participating member; and all three having appealed against assessments to income tax for the 1965 taxation year.

W O Davis:—The appellant is a medical practitioner residing at the city of Penticton, BC, where for a number of years he has practised medicine as a member of The R B White Clinic. This clinic is a partnership association consisting of the appellant and

The Chairman:—The taxpayer, a resident of Willowdale, Ontario, is employed as a securities salesman by Thomson & McKinnon Inc, Brokers. In addition he purports to perform bookkeeping and accounting services at his residence. As regards both occupations he appeals

A J Frost:—This is an appeal from reassessments dated February 13, 1970, concerning the appellant’s 1966 and 1967 tax years with respect to which a dispute arose regarding the taxation of annuity payments received by the appellant from Canada Life Assurance Company.

W O Davis:—This appeal was heard at Penticton, BC during the first week of May 1970 before the Tax Appeal Board, in conjunction with the appeals of William H White and four other members of The R B White Clinic in that city; and for the reasons given, and to the extent indicated, in my reasons for judgment in the appeal of William H White v MNR issued this day (p.

W O Davis:—This appeal was heard at Penticton, BC, in the first week of May 1970 in conjunction with the appeals of five fellow members of The R B White Clinic, including Dr William H White, and, for the reasons given and to the extent indicated