Judge Flanigan (orally: March 19, 1974):—This is an appeal by Seto Holdings Ltd against a notice of reassessment of the Minister of National Revenue for the taxation years 1968 to 1971 inclusive.

Roland St-Onge:—This appeal is from an assessment with respect to the appellant company’s 1973 taxation year. The appellant contended that at all material times it was a private corporation within the meaning of paragraph 89(1 )(f) of the amended

Judge K A Flanigan (orally: May 2, 1974):—This is an appeal by Hyman Max Swartz against reassessments of the Minister of National Revenue for the years 1967, 1968, 1969 and 1970. The reassessments resulted in the disallowance by the

Judge Flanigan (orally: October 29, 1974):—This is an appeal by Cosmopolitan Investments Co Ltd against a reassessment of the Minister of National Revenue for the 1972 taxation year.