A J Frost:—This appeal is from an income tax assessment in respect of the appellant’s 1968 taxation year. The appeal was heard at Toronto, Ontario, on October 26, 1971, by the Tax Appeal Board as it was then constituted.

J O Weldon:—This appeal with respect to the 1968 taxation year was heard at Toronto, Ontario on November 2, 1970 under the Tax Appeal Board as it was then constituted. The appellant, a solicitor, acted for herself in the matter and J S Gill, Esq,

W O Davis:—This is an appeal from an assessment to income tax, dated October 23, 1969 wherein provincial tax in the amount of $547.46 was levied for the 1968 calendar year, made up of $35.55 payable to the Province of British Columbia and $511.91 payable

W O Davis:—This appeal came on before me for hearing at the City of London, Ontario, on November 30, 1971, at a sittings of the Tax Appeal Board as it was then constituted. The appellant company appeals from a reassessment to income tax dated February

Maurice Boisvert:—When this appeal came on for hearing at Montreal, Province of Quebec, on October 18, 1971, before the Tax Appeal Board as it was then constituted, a motion for dismissal was made by counsel for the respondent. Evidence was introduced to show that the notice of appeal was not filed within the 90-day period as provided for in subsection 59(1) of the Income Tax Act (RSC 1952, c 148 as amended).

Roland St-Onge:—This appeal was heard at Victoria, BC, on November 1, 1971, by the Tax Appeal Board, as it was then constituted, and involves a taxpayer who sought to deduct from his personal income in the 1968 and 1969 taxation years substantial losses allegedly

Roland St-Onge:—This appeal was heard in Toronto on May 26, 1971 by the Tax Appeal Board as it was then constituted, and is from an assessment dated May 7, 1969 wherein a tax in the sum of $87,658.80 was levied in respect of income for the

The Chairman:—Appeal from an income tax assessment relating to 1968. It was heard at Toronto where the appellant, now 30 years of age, resides and is employed by Griffith Laboratories Ltd as a maintenance mechanic. In the year mentioned his declared income was

Maurice Boisvert:—When this appeal came on for hearing at Montreal, on May 12, 1970, counsel for the appellant did not disclose the fact that said appellant had passed away on November 18, 1969.

As a result of the hearing held on May 12, 1970, I disposed of the appellant’s associate’s appeal only, that of Andrew Gaty v MNR.

Roland St-Onge:—This appeal was heard at Edmonton, Alberta, on July 6, 1970, by the Tax Appeal Board as it was then constituted. The problem herein is whether Dr Besney is entitled, for the taxation years 1964 to 1967 inclusive, to deduct 100% of the