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

The Assistant Chairman:—These are the appeals of Toric Optical Ltd from income tax assessments in respect of the appellant’s 1966, 1967 and 1968 taxation years.

Roland St-Onge:—This is an appeal from an estate tax assessment dated June 13, 1972 in respect of the estate of James Anderson McArthur who died on March 16, 1971, at Victoria, BC, leaving a last will and testament dated March 7, 1967.

The Chairman (orally: April 2, 1973):—This is an appeal by Robert D Tate against the reassessment of the Minister of National Revenue for the taxation year 1970, and it is one of those cases that fall within the classification known as trading

The Assistant Chairman:—This is the appeal of Houg Development Limited from an income tax assessment in respect of the appellant’s 1968 taxation year.

The Chairman (orally: November 29, 1973):—This is an appeal by Bendix Automotive of Canada Limited against a reassessment of the Minister of National Revenue for the taxation year 1969. It involves the appellant’s failure to withhold 15% non-resident tax on

The Assistant Chairman:—This is the appeal of Alan R Needham from income tax assessments in respect of the appellant’s 1969 and 1970 taxation years.

The Assistant Chairman:—This is the appeal of Patrick D McTaggart- Cowan from an income tax assessment in respect of the appellant’s 1968 taxation year.

The Chairman (orally: September 26, 1973):—This is an appeal by E V Keith Enterprises Ltd against a reassessment of the Minister of National Revenue for the 1969 taxation year.

The Chairman (orally: September 19, 1972):—This is an appeal by the Estate of Severine Dalsoren Eide against a notice of assessment dated November 20, 1970, assessing tax and interest under the Estate Tax Act on an inheritance of