The Assistant Chairman:—The appeal by the Estate of Wilfred H Genest from an assessment dated February 16, 1970 regarding the aggregate net value of the property passing on the death of Wilfrid H Genest, imposing tax of $9,691.53 including interest,
A W Prociuk (orally):—The appellant, a French corporation with offices in Paris, France, was at all times material hereto a distributor of motion picture films, which it acquired in the main from another European corporation known as Etablissement de
A W Prociuk (orally):—The appellant, presently of Cranbrook, British Columbia and formerly of Regina, Saskatchewan, appeals from the respondent’s assessment dated December 6, 1971, for the taxation years 1968, 1969 and 1970 and, more specifically, because the
A W Prociuk (orally):—The appellant incorporated under the laws of the Province of Alberta in 1960, carries on a business of real estate in the said province.
À J Frost:—This is an income tax appeal from assessments dated March 11, 1969, and May 6, 1969, in respect of appellant’s 1966 and 1967 taxation years, respectively. It was heard by .J O Weldon, Esq, QC at Regina, Saskatchewan on June
A W Prociuk (orally):—The executors and trustees of the Estate of Adolphina Thornton Tassie appeal from an assessment by the respondent dated June 19, 1972, wherein federal estate tax in the sum of $2340.60 was levied on the net value of
The Chairman:—This is an appeal by Stanley S Rosen, executor under the Will of Hyman Kamichik, against an assessment of the Minister of National Revenue in the estate of the deceased.
The Assistant Chairman:—These are the appeals of Myer D Brody from assessments of the appellant’s 1969 and 1970 taxation years in which amounts of $3,882.50 and $5,879.50 respectively, claimed. by the appellant as medical expenses in those yéars, were
The Chairman (orally):—This is an appeal by W Vézina & fils Ltée against the reassessment of the Minister of National Revenue for the taxation year 1965 in which a sum paid into a pension plan, pursuant to section 76, for past services,
A W Prociuk:—This appeal came on for hearing before the Board during the February sittings in Toronto, Ontario, which commenced on February 19; 1973. On that date the appellant appeared in person and complained that he experienced great difficulty in
