A J Frost:—This is an appeal from three income tax assessments each dated October 30, 1969 in respect of the appellant’s taxation years 1966, 1967 and 1968, wherein tax in the amounts of $80, $253 and $2,512.88 was levied. Upon Notices of Objection duly

J O Weldon:—This appeal with respect to the 1968 and 1969 taxation years having come on before me for hearing at Toronto on December 10, 1971 in the presence of George W Edmonds, Esq, QC, counsel for the appellant and R B Thomas, Esq, counsel for the Minister;

And upon hearing what was briefly stated by the appellant and alleged by counsel aforesaid, said counsel having also acted for the parties in the appeal of George Lenn Bowen v MNR, heard by the Board immediately prior to the hearing of the present appeal;

J O Weldon:—This appeal with respect to the appellant’s 1968 and 1969 taxation years was heard at Toronto on December 10, 1971 under the Tax Appeal Board as it was then constituted. The parties were represented by counsel as follows: George W Edmonds, Esq,

The Chairman:—The least that can be said of this income tax appeal is that it is a formidable one; the notice of appeal occupies 13 pages and these contain 39 paragraphs of allegations, plus a further 17 paragraphs of reasons for appealing, all of which

J O Weldon:—This appeal with respect to the appellant’s 1967, 1968 and 1969 taxation years was heard at Toronto, Ontario on December 9, 1971 under the Tax Appeal Board as it was then constituted. The parties were represented by counsel as follows: J G Ware,

Maurice Boisvert:—This appeal was heard at Montreal, Province of Quebec on March 25 and May 18, 1971 by the Tax Appeal Board as it was then constituted, and concerns income tax assessments dated June 20, 1969 wherein taxes in the amount of $34,394.19 were

W O Davis:—These are appeals from assessments to income tax in respect of the taxpayer’s 1962 and 1963 taxation years. In view of the fact that the same problem called for consideration in both years and that much of the evidence was applicable to both

A J Frost:—This is an appeal from an income tax assessment in respect of the appellant’s 1968 taxation year wherein the penalty of $82,168.80 imposed under subsection (4) of section 48 of the Excise Tax Act was not allowed as a deduction

J O Weldon:—This appeal with respect to the 1968 taxation year was heard at Kitchener, Ontario on March 25, 1971 under the Tax Appeal Board as it was then constituted. The appellant acted for himself in the matter and D J A Rutherford, Esq, acted as

Roland St-Onge:—This appeal was heard on March 15 and 16, 1971, at Montreal, Province of Quebec, before the Tax Appeal Board as it was then constituted. The subject of the appeal is the valuation of 12,500 common shares, no par value, of Velan Engineering