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.

Roland St-Onge:—This appeal, heard at Victoria, British Columbia on November 5, 1971 by the Tax Appeal Board as it was then constituted, concerns the 1967 taxation year.

On September 10, 1971, the Registrar of the Tax Appeal Board received from the above-named appellant a Notice of Appeal dated August 17, 1971, in respect of assessments to income tax for the taxation years 1961 and 1962 in which the amount of tax payable

On September 10, 1971, the Registrar of the Tax Appeal Board received from the above-named appellants Notices of Appeal dated at Edmonton on August 17, 1971, in respect of assessments to income. tax for the taxation years 1961 and 1962, which notices were entered in the records of the Board.

On September 7, 1971, the Registrar of the Tax Appeal Board received from the above-named appellants Notices of Appeal dated at Edmonton on August 25, 1971, in respect of assessments to income tax for the taxation year 1966, which notices. were entered in the records of the Board.

When the matter came on for hearing before the Tax Appeal Board as it was then constituted at a special sitting thereof at Edmonton,