The Assistant Chairman:—The appellant is appealing against the assessment made by the respondent on June 15, 1972, after he had added the sum of $70,000 to the aggregate net value of the estate of Honoré Hawey under the provisions of paragraph

The Chairman:—These two appeals were heard together at the City of Edmonton in the Province of Alberta on October 20, 1971 by Mr J O Weldon, QC, then a member of the Tax Appeal Board. Judgment was not rendered by Mr Weldon before his

The Assistant Chairman:—This is an appeal of Antoine Hullmann from the income tax assessment dated September 27, 1971 in respect of his taxation years 1963, 1964, 1965, 1966, 1967 and 1968, and from the assessment dated July 28, 1972 in respect

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