The Assistant Chairman:—The appeal by Napoléon St-Hilaire from assessments for the taxation years 1966, 1967 and 1969 was heard at Quebec City on December 7, 1972. The amounts of $45,987.76, $12,677.99 and $16,603.50 were added to appellant’s income for
The Assistant Chairman:—The appeal of International Food Ltd from an assessment of the appellant’s 1966, 1967 and 1968 taxation years was heard at Vancouver on February 26, 1973.
The Assistant Chairman:—This is an appeal by Estate Henri-Charles Tétreault against the assessment of tax on property passing on the death of Henri-Charles Tétreualt.
The Assistant Chairman:—This is an appeal of Hugh Knox Limited from an assessment of the appellant’s 1968 taxation year which was heard at Ottawa on February 5, 1973.
The Assistant Chairman:—The appeal by Mr Viateur St-Pierre against an assessment for the taxation year 1968 was heard at Montreal, Quebec on October 31, 1972.
Roland St-Onge:—This appeal is from a reassessment dated October 31, 1966, wherein a tax in the sum of $320,517.39 plus interest of $1,687 was levied in respect of income for the appellant’s 1965 taxation year.
A W Prociuk (orally):—The respondent, in assessing the appellant for taxation years 1967, 1968 and 1969, added to its income the following amounts: $29,425 for the year 1967, $29,425 for the year 1968, and $9,150.94 for the year 1969. Notwithstanding
The Assistant Chairman (orally):—The appeal of Mary M Lindsey from an income tax assessment for the taxation year 1969 was heard in Toronto on January 22, 1973.
Roland St-Onge:—This appeal is from reassessments dated February 6, 1967, wherein taxes in the sums of $23,926.85 (plus interest of $20.28) and $55,992.77 (plus interest of $1,418.14) were levied in respect of income for the taxation years 1964 and 1965,
Roland St-Onge:—In 1968 appellant realized a profit of $86,317 on the sale of shares which it held in Fibracan Inc, hereinafter referred to as “Fibracan”. This profit was taxed as income; appellant however contends that it was a tax-exempt capital gain.
