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 years 1964, 1965 and 1966, 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 years 1963, 1964, 1965 and 1966, which notices

On July 2, 1971, the Registrar of the Tax Appeal Board received from the above-named appellant a notice of appeal dated at Edmonton, Alberta, on June 30, 1971, which was stated in the heading thereof to be in respect of the taxation years 1961 to

Maurice Boisvert:—These are appeals by members of the Hutterian Brethren Church from assessments made against them in respect of income for the taxation years 1961 to 1966, inclusive.

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

Appeals dismissed.

Roland St-Onge:—This appeal, heard at Montreal on February 3, 1972 by the Tax Review Board, deals with the taxation years 1964 to 1967 inclusive.

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.