The Chairman (orally):—While I am indebted to counsel for their preparation and assistance in this matter, I find it unusual that this should be the first time that this question has come before either this Board, or its predecessor, or the Federal

The Chairman (orally):—Mr La Rocque, with the concurrence of Mr Drolet, having moved that the evidence to be given in the appeal of the Estate of John Primeau and the decision therein shall apply equally to these three appeals:

Therefore it is ordered and adjudged that, for the reasons given at the close of the proceedings in the Primeau appeal, these appeals in respect of the 1966 taxation year be and the same are hereby allowed and the matter referred back to the respondent for reassessment accordingly.

The Chairman (orally):—This is an appeal by the Estate of John Primeau against the reassessment of the Minister of National Revenue for the taxation year 1966. It is agreed also that the result of the appeal will be the result in the appeals

The Chairman (orally):—This is an appeal by Axler & Palmer Limited against the reassessment of the Minister of National Revenue for the taxation year 1969. The basis of the reassessment is that the appellant should be required to file on an

A W Prociuk (orally):—This appeal in the Estate of Alfred John Ferguson Roberts was instituted by Messrs Norman Lindsay Ross, Leslie Edwin Pope, T Irvine Cormack, C Peter V Forrest, and Robert T Hoard, all of whom are parties, as was the

A W Prociuk (orally):—At the hearing of this appeal on January 22 last, the matters respecting certain pension plan contributions for the taxation years 1964 to 1967, inclusive, were adjourned to the next sittings at Winnipeg, scheduled to be held

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.