Roland St-Onge:—This is an appeal from an income tax reassessment dated February 21, 1972 with respect to the 1969 taxation year.

The Assistant Chairman:—This is the appeal of Anne Cecilia Grace from an income tax assessment with respect to the 1971 taxation year.

Judge K A Flanigan (orally: September 23, 1974):—This is an appeal by Chester J Webb against a reassessment of the Minister of National Revenue for the 1972 taxation year. The point at issue is one which, I believe, comes before the

A W Prociuk:—The appellant, a corporation incorporated in 1957 pursuant to the laws of the Province of Alberta, appeals from the respondent’s reassessment dated July 18, 1973 of its income for the taxation year ended February 29, 1972 wherein the

Judge K A Flanigan (orally: October 2, 1974):—This is an appeal by Julien André Pezet against the reassessment of the Minister of National Revenue for the 1971 taxation year. The point in issue is whether or not the appellant is

A J Frost:—This appeal is from an income tax assessment dated August 14, 1972 in respect of the 1970 taxation year. By notice of appeal dated July 26, 1973 the appellant has alleged the following:

The Assistant Chairman:—These are the appeals of Kitchener News Leaseholds Limited and Kitchener News Company Limited from income tax assessments in respect of the 1970 and 1971 taxation years.

Judge Flanigan (orally: September 25, 1974):—This is an appeal by Emil Schilder against: the reassessment of the Minister of National Revenue for the 1972 taxation year. It involves section 62 of the 1972 legislation which, for the first time, permits a

A W Prociuk (orally: May 21, 1974):—This is an appeal by Reverend Robert H Adam from the respondent’s reassessment of the taxation years 1970 and 1971, wherein deduction of payments of $732 in 1970 and $756 in 1971 in respect of rental

Judge K A Flanigan (orally: September 26, 1974):—This is an appeal by Alfred C Huxtable against a reassessment of the Minister of National Revenue for the 1969 taxation year. The appeal arises out of an expense disallowed to a personal