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
The Chairman (orally: September 13, 1973):—This is an appeal. by Metropolitan Properties Limited, successor to Metropolitan Construction Ltd, against reassessment of the Minister of National Revenue for the 1969 taxation year in which the Minister has added back to
The Chairman (orally: September 11, 1973):—This is an appeal by Maurice J Arpin against the reassessment of the Minister of National Revenue for the taxation year 1970, which reassessment disallowed, for the purpose of calculating the taxable income of the
A W Prociuk:—The appellants Oiva V Paju and Onni Paju are brothers residing at Red Rock, Ontario and at all material times hereto owned and operated a gravel pit in partnership known as Paju Brothers. Their appeals are from the respondent’s
Roland St-Onge:—This appeal was heard in Sherbrooke on September 27, 1973. At the conclusion of the hearing, counsel for the appellant requested a 15-day postponement for filing written arguments, which was granted.
The Chairman (orally; December 14, 1973):—This is an appeal by Aztec Forest Products Limited against the reassessment of the Minister of National Revenue for the 1967 taxation year.
The Chairman (orally: September 18, 1973):—This is an appeal by Souwesto Broadcasters Limited against a reassessment by the Minister of National Revenue with respect to the 1970 taxation year. The basis of the reassessment is the disallowance of the appellant’s claim for
The Chairman (orally: February 14, 1972):—This is an appeal by The 1945 Foundation from assessments dated November 14, 1969 wherein tax was levied in respect of income for the taxation years 1965 to 1968, both inclusive, and from reassessments dated June
The Chairman (orally: December 4, 1973):— This is an appeal by Graham Finlay Mudge against the reassessment by the Minister of National Revenue for the 1971 taxation year. The question is whether or not the appellant was engaged in the business of trading in
