W O Davis:—These appeals having come on for hearing at the City of London in the Province of Ontario on December 1, 1971 at a sittings of the Tax Appeal Board as it was then constituted, and it having been agreed by the parties that their disposition should abide the result in the appeal of Wallaceburg-Singer Limited which was also called for hearing on the same day, the factual situation in all three appeals being similar,

W O Davis:—This appeal came on before me for hearing at the City of London, Ontario, on December 1, 1971 at a sittings of the Tax Appeal Board as it was then constituted.

Roland St-Onge:—This appeal was heard in Saskatoon, Province of Saskatchewan, on October 9, 1970 by the Tax Appeal Board as it was then constituted, and is from an assessment dated November 21, 1968 wherein a tax in the sum of $2,638.82 was levied in

A J Frost:—This is an appeal from an income tax assessment dated February 4, 1969, with respect to the appellant’s 1967 taxation year wherein an amount of $487.93 was added to income as a benefit received, being the value of a trip to Greece. Upon

The Chairman:—This is another appeal arising from the disallowance by the respondent of a claimed deduction from a company’s taxable income. The taxation year involved is 1966 and the place of hearing, Toronto.

A J Frost:—This is an appeal from income tax assessments for the appellant’s taxation years 1963, 1964, 1965 and 1966. Upon notices of objection, duly signed and filed, the Minister of National Revenue reconsidered the assessments and confirmed them on November 27,

A J Frost:—This is an appeal from a reassessment dated August 5, 1970 wherein the Minister of National Revenue adjusted the appellant’s income for the 1968 taxation year by including estimated United States earnings from September 15, 1968 to December 15, 1968 and

A J Frost:—This is an appeal from income tax assessments with respect to the appellant’s 1967 and 1968 taxation years. Upon notices of objection, duly signed and filed, the Minister of National Revenue reconsidered the assessments and confirmed them on the ground that

A J Frost:—This is an appeal from an income tax assessment in respect of the appellant’s 1968 taxation year. Upon notice of objection duly signed and filed, the Minister of National Revenue reconsidered the assessment and confirmed it on the ground that the

J O Weldon:—This is an appeal against an assessment made under the Estate Tax Act, SC 1958, c 29 as amended, and was heard at Saskatoon, Saskatchewan, on October 12 and 13, 1971 under the Tax Appeal Board as it was then