International Food Ltd, Blue Label Sales Ltd, Island Sausage Sales LTD and Henka Enterprises LTD (Formerly VFS Meat Co Ltd) v. Minister of National Revenue, [1973] CTC 2060, 73 DTC 58 -- text

The Assistant Chairman:—The appeal of International Food Ltd from an assessment of the appellant’s 1966, 1967 and 1968 taxation years was heard at Vancouver on February 26, 1973.

Garry Bowl Limited v. Minister of National Revenue, [1973] CTC 2047, 73 DTC 39 -- text

A W Prociuk (orally):—The respondent, in assessing the appellant for taxation years 1967, 1968 and 1969, added to its income the following amounts: $29,425 for the year 1967, $29,425 for the year 1968, and $9,150.94 for the year 1969. Notwithstanding

Ronald K Banister v. Minister of National Revenue, [1973] CTC 2036, 73 DTC 42 -- text

Roland St-Onge:—This appeal is from reassessments dated February 6, 1967, wherein taxes in the sums of $23,926.85 (plus interest of $20.28) and $55,992.77 (plus interest of $1,418.14) were levied in respect of income for the taxation years 1964 and 1965,

Les Placements Bourg-Royal Inc v. Minister of National Revenue, [1973] CTC 2027, 73 DTC 29 -- text

Roland St-Onge:—In 1968 appellant realized a profit of $86,317 on the sale of shares which it held in Fibracan Inc, hereinafter referred to as “Fibracan”. This profit was taxed as income; appellant however contends that it was a tax-exempt capital gain.

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