The Chairman (orally):—This is an appeal by J A Claude Belanger against reassessments of the Minister of National Revenue for the 1970 and 1971 taxation years. The point at issue is whether or not amounts paid by the appellant pursuant to a separation out

The Assistant Chairman:—This is the appeal of Margaret Ann Frappier from an income tax assessment in respect of the 1969 taxation year.

Roland St-Onge (orally: July 6, 1973):—This is an appeal from an assessment dated July 26, 1971, wherein a tax of $81,945.95 was levied in respect of the Estate Tax Act.

The Chairman (orally: December 10, 1973):—This is a difficult case because it is not the usual blatant case that one finds under section 138A. The fact that it is unusual and difficult does not relieve me of the responsibility of coming to a

The Chairman (orally: June 22, 1973):—This is an appeal by Victor M Prescott against an assessment of the Minister of National Revenue for the 1966 and 1967 taxation years. In his notice of appeal the appellant also appeals against the nil

The Assistant Chairman:—This is the appeal of Elmer Aylmer Adrian from an income tax assessment in respect of the 1970 taxation year.

The Assistant Chairman:—This is the appeal of Herbert Krahn from income tax assessments in respect of the 1968, 1969 and 1970 taxation years.

A J Frost:—This is an appeal from an income tax assessment in respect of the appellant’s taxation year ended December 31, 1971.

In his notice of appeal the appellant has stated:

A J Frost (orally: February 5, 1974):—These four appeals in respect of income tax assessments for the taxation year 1969 were heard simultaneously on common evidence.

The Chairman (orally: December 11, 1973):—This is an appeal by Hans Reicher against a reassessment of the Minister of National Revenue for the taxation year 1969. It is agreed that the evidence in this case will apply equally to the appeal of John W