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.

The Chairman (orally):—This is an appeal by the Central Trust Company of Canada and Charles C Hickey, under the last will and testament of Denzil Olaf MacNeill, from an assessment by the Minister of National Revenue under the Estate Tax

The Assistant Chairman:—This appeal concerns an assessment made on August 31, 1971 in respect of the 1969 taxation year.

The Assistant Chairman:—The appeal of Cominco Ltd from tax assessments in respect of the 1966 and 1967 taxation years was heard at Vancouver on February 20, 21 and 23, 1973.

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