The Chairman (orally: September 28, 1972):—This is an appeal by Dr Robert Gourlay against the reassessments of the Minister of National Revenue for the taxation years 1968 and 1969. The reassessments and the appeal arise out of a disagreement between the taxpayer

The Assistant Chairman:—The appeal is from a tax assessment for the 1970 taxation year.

The Assistant Chairman:—The appeal is from a tax assessment for the 1969 taxation year.

Counsel for the parties agreed on the following facts:

The Assistant Chairman:—This is the appeal of Clarence Olson from an income tax assessment in respect of the appellant’s 1971 taxation year. Counsel for the parties concerned agreed that the evidence adduced and the decision rendered in the appeal of

Roland St-Onge:—In this appeal the question is whether property forming part of the estate of Mr Séguin should be included in the property belonging to the estate of his wife, Mrs Léonide (Landes) Séguin.

The Assistant Chairman:—This is the appeal of Robert Dudley Stewart from an income tax assessment with respect to the appellant’s 1971 taxation year.

The Assistant Chairman:—This is the appeal of Francis J Hayes from an income tax assessment in respect of his 1970 taxation year.

Roland St-Onge:—This appeal is from a reassessment which added to the appellants’ income two sums of money, one of $20,000 and another of $14,994 as being appropriations of a company’s funds effectuated in the taxation year 1967 by its main shareholder,

The Assistant Chairman:—These are the appeals of Messrs Peter Adamo and Francesco Emanuele from assessments in respect of the 1967 taxation year. It was agreed by the parties that the two appeals would be heard simultaneously but that the evidence

The Assistant Chairman:—This is the appeal of Dieter Broese from an assessment of his 1970 tax returns.