The Assistant Chairman:—This is the appeal of Berlin Motels Limited from an assessment in respect of the appellant’s 1969 taxation year.

The Chairman (orally):—This is an appeal by Marvo Construction Company Limited against a reassessment of the Minister of National Revenue for the taxation year 1969. It involves the question of whether or not the profit made by the appellant on the

The Chairman (orally):—This is an appeal by Hiwako Investments Ltd against reassessments of the Minister of National Revenue for the 1967 and 1968 taxation years. This is a case that falls into the classification referred to as “trading cases’’ and,

The Chairman (orally):—Gentlemen, this is a. very difficult and very interesting case. I appreciate the reports you have given me, the witnesses you have called, and the argument which has been presented.

A W Prociuk (orally):—1 will now give my decision in the Sinanan case, as well as the cases of Rasmussen, Reynolds, Fearman and Debicki.

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.