A J Frost:—This is an appeal from an assessment dated May 30, 1968 wherein estate tax in the sum of $15,164.66 was levied on the aggregate taxable value of the property passing on the death of Stanley Donald Stankievech, which occurred on July 15, 1965.
W O Davis:—The appellants herein have appealed from assessments to income tax for the taxation years 1966 and 1967 dated December 9 and 23, 1969, respectively. The issue in respect of both years concerns the correct interpretation of subsections (2), (4), (7) and
Maurice Boisvert:—This is an appeal from assessments dated August 27, 1968 in respect of the taxation years 1964, 1965 and 1966.
W O Davis:—This matter came on before me for hearing at Windsor, Ontario on December 6 and 7, 1971 at a sittings of the Tax Appeal Board as it was then constituted. Two issues are involved.
W O Davis:—This appeal was heard before me at Calgary, Alberta on November 8, 1971 at a sittings of the Tax Appeal Board as it was then constituted.
Maurice Boisvert:—This case concerns a motion to obtain an extension of time to appeal from assessments dated November 12, 1970 covering the taxation years 1961 to 1967 inclusive.
Roland St-Onge:—For the reasons put forward in Leo O Lund v MNR, in which judgment was delivered today, these appeals are also dismissed.
Appeals dismissed.
SWALLOWFIELD FARMS LTD, Appellant,
and •*
MINISTER OF NATIONAL REVENUE, Respondent.
Tax Review Board (J O Weldon, QC), February 17, 1972.
Income Tax Act, RSC 1952, c 148 — 3, 4, 139(1)(e) — Real estate transaction
Roland St-Onge:—This appeal was heard at Vancouver, BC on October 26, 1971 by the Tax Appeal Board as it was then constituted.
In his statement of facts the appellant alleged the following:
Roland St-Onge:—This appeal was heard at Montreal, Province of Quebec, on March 18, 1971 by the Tax Appeal Board as it was then constituted. The question to be decided herein is whether a company known as Jodol Holdings Ltd carried on an active commercial
W O Davis:—Andrew Graham Tulloch has appealed from an assessment to income tax dated July 18, 1969 in respect of his 1964 taxation year, wherein the net proceeds from the sale of a vessel known as the “Sea Prince” have been added to his reported
