Judge K A Flanigan (orally: March 6, 1974):—This is an appeal by Ken & Ray’s Collins Bay Supermarket Limited against the reassessment of the Minister of National Revenue for the 1969 and 1970 taxation years.

The Assistant Chairman:—This is the appeal of Distillers Corporation Limited from income tax assessments dated February 6, 1973 in respect of the 1967, 1968 and 1969 taxation years.

A W Prociuk:—The appellant is a company incorporated on November 30, 1967 under the laws of the Province of Saskatchewan. It appeals from the respondent’s reassessment dated February 7, 1973, and confirmed November 21, 1973, in respect of the

Judge K A Flanigan (orally: July 10, 1974):—This is an appeal by Irving Berlin against reassessments of the Minister of National Revenue for the 1967 and 1968 taxation years.

Judge K A Flanigan (orally: February 27, 1974):—This is an appeal by Laidlaw Transport Limited against a reassessment of the Minister of National Revenue for the taxation year 1969. The point at issue is, first, whether or not an expense

Judge K A Flanigan (orally: June 25, 1974):—This is an appeal by Korvette Realties Limited from a reassessment of the Minister of National Revenue for the 1970 taxation year.

AW Prociuk (orally: May 15, 1974):—The appellant, Jean Pruden, appeals from the respondent’s reassessment for the taxation year 1968, wherein an amount of $8,095.15 representing one-half of the accounts receivable was added to his income.

Judge Flanigan (orally: June 20, 1974):—This is an appeal by Roy M Power against a reassessment by the Minister of National Revenue for the 1969 taxation year.

Judge Flanigan (orally: May 28, 1974):—This is an appeal by some thirteen appellants* [1] against reassessments by the Minister of National Revenue for the 1969 taxation year. I propose to use as the lead case for the purpose of this

The Assistant Chairman:—This appeal is against an assessment of income tax for the 1967,1968,1969 and 1970 taxation years.