The Chairman (orally):—This is an appeal by Siebren H Boersma against a notice of reassessment by the Minister of National Revenue for the taxation year 1969. The issue is whether the appellant is engaged both in farming and in the real estate
The Chairman (orally):—This is an appeal by Alfred P Braekevelt against a reassessment by the Minister of National Revenue for the taxation year 1970. This reassessment involves the question of whether or not tuition fees paid to Wayne State University
The Chairman (orally):—This is an appeal by William C Smith against a reassessment by the Minister of National Revenue for the 1969 taxation year. The question is whether or not the taxpayer appellant was resident in Canada within the meaning of
The Assistant Chairman:—This is the appeal of Philrick Limited from an assessment of the 1967, 1968, 1969 and 1970 taxation years which was heard at Toronto on March 30, 1973.
The Assistant Chairman:—This is the appeal of BACM Industries Limited from an assessment of the appellant’s 1968 taxation year which was heard in Winnipeg on April 6, 1973.
A W Préciuk (orally):—The appellant appeals from the respondent’s reassessment for the taxation year 1967, wherein a sum of $31,956 was added to its income as interest, deemed to have been received on a loan of $1,000,000, US funds, to Perkins
A J Frost:—These are income tax appeals in respect of each of the appellants’ 1968 and 1969 taxation years. The appeals came on for hearing in Saskatoon, Saskatchewan on Monday, December 4, 1972 and it was agreed by the parties that they
A W Prociuk (orally):—The executors and trustees of the estate of Owen K Murphy filed an appeal from the Minister’s assessment dated October 23, 1970 wherein estate tax in the sum of $55,372.14 was levied against them in their representative
The Assistant Chairman:—These are the appeals of Albert J A Reid from assessments of the appellant’s 1966 and 1967 taxation years which were heard at Toronto on January 26, 30 and 31, 1973.
The Chairman (orally):—This is an appeal by Clifford B Clark against notices of reassessment issued by the Minister of National Revenue for the taxation years 1966 and 1967. Two separate appeals were filed, namely, 72-721 and 72-722, for the 1966 and
