A W Prociuk:—The appellant appeals from the respondent’s reassessment wherein a voluntary contribution of $1,500 in the taxation year 1971 into a registered pension plan for past services was disallowed.

Judge Flanigan (orally: June 28, 1974):—This is an appeal by Capital Garment Co Inc, a Quebec Corporation, against a direction of the Minister of National Revenue, in which the Minister exercised his discretion under subsection 138A(2) of the Income

The Assistant Chairman:—This appeal is from income tax assessments dated February 7, 1973 of $983.87 for the 1970 taxation year and $328.75 for the 1971 taxation year.

Judge Flanigan:—This is an application by Marvin Shore as trustee of the estate of Winegarden Paving Co Limited, bankrupt, for an extension of time for filing notices of objection under the provisions of section 167(1) of the Income Tax

The Chairman:—This is an appeal by Dr Murray A Heit against a reassessment of the Minister of National Revenue for the 1966 taxation year. This is what is commonly known as a trading case and the issue is whether or not the

The Chairman:—This is an appeal by Zoltan Oly Raz against reassessments of the Minister of National Revenue for the 1968 and 1969 taxation years. The point in issue is whether or not the appellant should be entitled to claim capital cost allowance

The Assistant Chairman:—This is an appeal against an income tax assessment for the 1971 taxation year.

A J Frost:—This is an income tax appeal in respect of the appellant’s 1968 and 1969 taxation years. It was agreed at the opening of the hearing that the appeal of Thomas P Murphy, in respect of assessments for the same taxation

Roland St-Onge (orally):—This appeal is from reassessments dated August 11 and August 27, 1971 made by the respondent with respect to the appellant’s taxation years 1966, 1967, 1968 and 1969.

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