A J Frost:—This is an appeal from an assessment to income tax in respect of the appellant’s 1969 taxation year, wherein an amount of $5,403.59 which the appellant sought to deduct in respect of ‘‘trading losses” was disallowed as a deduction from the income

Maurice Boisvert:—This appeal is from an assessment for the taxation year 1968, dated June 27, 1969.

The income tax return indicates that during 1968 appellant earned a net income of $5,411.46 as a free lance actor. The sum of $632.49 was deducted from his income, and he claimed the sum of $25.37 in overdeductions.

After examining the return, respondent raised the net income for the year to $6,380.76, as shown by Form T7W-8, set out below:

The Chairman:—This matter was disposed of on the hearing’s conclusion at Toronto. However, it still remains to record the reasons for the decision then reached. An income tax assessment relating to the appellant’s taxation year 1968 is involved, its fiscal period ending

Maurice Boisvert:—This appeal was heard at Montreal, Province of Quebec, on November 23, 1970, before the Tax Appeal Board as it was then constituted, and concerns an income tax assessment dated August 19, 1968 in respect of the taxation year 1965.

A J Frost:—These two appeals were heard together at Toronto, Ontario, on October 26, 1971 by the Tax Appeal Board as it was then constituted, the first being from a reassessment dated December 9, 1969 in respect of the appellant’s 1967 taxation year and the

W O Davis:—These appeals having come on for hearing at the City of London in the Province of Ontario on December 1, 1971 at a sittings of the Tax Appeal Board as it was then constituted, and it having been agreed by the parties that their disposition should abide the result in the appeal of Wallaceburg-Singer Limited which was also called for hearing on the same day, the factual situation in all three appeals being similar,

W O Davis:—This appeal came on before me for hearing at the City of London, Ontario, on December 1, 1971 at a sittings of the Tax Appeal Board as it was then constituted.

Roland St-Onge:—This appeal was heard in Saskatoon, Province of Saskatchewan, on October 9, 1970 by the Tax Appeal Board as it was then constituted, and is from an assessment dated November 21, 1968 wherein a tax in the sum of $2,638.82 was levied in

A J Frost:—This is an appeal from an income tax assessment dated February 4, 1969, with respect to the appellant’s 1967 taxation year wherein an amount of $487.93 was added to income as a benefit received, being the value of a trip to Greece. Upon

The Chairman:—This is another appeal arising from the disallowance by the respondent of a claimed deduction from a company’s taxable income. The taxation year involved is 1966 and the place of hearing, Toronto.