A W Prociuk (orally):—In this appeal of Martin R Chess, No. 72-429, there are two items to resolve: (a) whether or not the appellant appropriated the sum of $9,603.70 from Lougheed Warehouse and Terminal Ltd, of which he was a shareholder;
A J Frost:—These are income tax appeals from assessments in respect of the above-named appellants’ 1963 and 1964 taxation years. It was agreed that they should be heard together on common evidence.
Roland St-Onge:—These are income tax appeals in respect of the appellants’ 1964 taxation year. Upon notices of objection duly signed and filed the Minister of National Revenue confirmed both assessments on April 14, 1970.
Roland St-Onge:—For the reasons given this day in Atlas Development (international) Limited v The Minister of National Revenue, it is ordered and adjudged that the appeal in respect of the taxation years 1965, 1966 and 1967 be and the same is hereby dismissed.
Appeal dismissed.
Roland St-Onge:—This appeal is from a reassessment dated June 18, 1970, for the taxation years 1966 and 1967.
The Assistant Chairman (orally):—The appellant appeals from an assessment dated February 17, 1971, wherein a tax in the sum of $21,762.53 was levied.
The Assistant Chairman:—The appellant is appealing against the assessment made by the respondent on June 15, 1972, after he had added the sum of $70,000 to the aggregate net value of the estate of Honoré Hawey under the provisions of paragraph
The Chairman:—These two appeals were heard together at the City of Edmonton in the Province of Alberta on October 20, 1971 by Mr J O Weldon, QC, then a member of the Tax Appeal Board. Judgment was not rendered by Mr Weldon before his
The Assistant Chairman:—This is an appeal of Antoine Hullmann from the income tax assessment dated September 27, 1971 in respect of his taxation years 1963, 1964, 1965, 1966, 1967 and 1968, and from the assessment dated July 28, 1972 in respect
The Chairman (orally):—This is an appeal by Siebren H Boersma against a notice of reassessment by the Minister of National Revenue for the taxation year 1969. The issue is whether the appellant is engaged both in farming and in the real estate
