J O Weldon:—This appeal with respect to the appellant’s 1965, 1966 and 1967 taxation years was heard at London, Ontario on September 16, 1971 under the Tax Appeal Board as it was then constituted. The parties were represented by counsel as follows: J R Caskey, Esq for the appellant and R B Thomas, Esq for the Minister.

Roland St-Onge:—This appeal was heard at Victoria, Province of British Columbia on November 4, 1971 by the Tax Appeal Board as it was then constituted. The appellant is a company duly incorporated under the laws of the Province of British Columbia. On January 31,

W O Davis:—These appeals were heard at London, Ontario on November 29, 1971 at a sitting of the Tax Appeal Board as then constituted.

W O Davis:—These appeals were heard at London, Ontario on November 30, 1971 by the Tax Appeal Board as it was then constituted.

J O Weldon:—The three appeals of Dick Bohun and Peter Bohun with respect to their 1965 taxation years initiated by Notices of Appeal both dated November 25, 1970 and of Reynolds Construction Ltd (“Reynolds” — year end March 31) with respect to its 1966 and

J O Weldon:—The appeal of the present appellant Roman Corporation Limited (hereinafter referred to as “Third Roman” for reasons which will hereinafter be made clear) was heard at Toronto, Ontario on December 6, 7, 8 and 9 under the Tax Appeal Board as it

A J Frost:—This is an appeal from an income tax assessment dated June 22, 1970 in respect of the appellant’s 1968 taxation year, wherein a payment of $1,890 advanced under the Prairie Grain Advance Payments Act was added to the

Roland St-Onge:—These appeals were heard at Victoria, British Columbia on November 2, 1971 by the Tax Appeal Board as it was then constituted, and deals with profits realized on real estate and timber sales which took place in the 1966, 1967 and 1968 taxation

Maurice Boisvert:—This appeal concerns the capital cost allowance claimed by a subsidiary of the Banque Canadienne Nationale (hereinafter called the “Bank”), which has its head office in Montreal. The taxation year in question is 1964 and the assessment is dated October

W O Davis:—These appeals were heard at Calgary, Alberta on November 9 and 10, 1971 by the Tax Appeal Board as it was then constituted.