Maurice Boisvert:—This appeal is from an assessment dated December 13, 1968 and amended September 23, 1970, setting tax of $7,402.50 for the taxation year 1956.

J O Weldon:—Pursuant to a motion made by counsel for the appellants and concurred in by counsel for the respondent, the appeals herein with respect to the 1966, 1967 and 1968 taxation years are hereby allowed and the Minister’s directions made pursuant to subsection 138A(2) of the Act vacated for the same reasons as are set out in the reasons for judgment in Griffin Head Farms Limited v MNR issued concurrently herewith.

Appeals allowed.

J O Weldon:—This appeal of the appellant Griffin Head Farms Limited (“Griffin”) initiated by Notice of Appeal dated April 2, 1971 with respect to its 1966 and 1968 taxation years, and those of Allied Vegetable Farms (Kingsville) Limited 71-238 (“Allied”), Edward Remark

Roland St-Onge:—For the reasons put forward in Drummond Coal Company Limited v MNR, in which judgment was delivered today, these appeals are also dismissed.

Appeals dismissed.

Roland St-Onge:—This appeal was heard at Halifax, NS on July 5, 1971 by the Tax Appeal Board as it was then constituted.

J O Weldon:—This appeal of the appellant John P Vincent (“Vincent”) initiated by Notice of Appeal dated December 11, 1970 and that of James F McDonald (“McDonald”) initiated by Notice of Appeal dated March 4, 1971 with respect to their 1966 taxation years

J O Weldon:—This appeal of the appellant James F McDonald (“McDonald”) initiated by Notice of Appeal dated March 4, 1971 and that of John P Vincent (“Vincent”) initiated by Notice of Appeal dated December 11, 1970 with respect to their 1966 taxation years and

J O Weldon:—This appeal of the appellant James Foster Irwin (“Irwin”) initiated by Notice of Appeal dated June 9, 1970 with respect to his 1965 and 1966 taxation years and those of the appellants James F McDonald (“McDonald”) and John P Vincent (“Vincent”)

A J Frost:—This is an appeal from a reassessment dated May 20, 1971 in respect of the appellant’s 1969 taxation year. It was heard at Belleville, Ontario on December 14, 1971 by the Tax Appeal Board as it was then constituted.

A J Frost:—This is an appeal from an income tax assessment dated August 6, 1969 in respect of the appellant’s 1968 taxation year wherein a claim for alimony and maintenance amounting to $7,500 was disallowed as not coming within the meaning of paragraph 11