Judge Flanigan (orally: March 19, 1974):—This is an appeal by Seto Holdings Ltd against a notice of reassessment of the Minister of National Revenue for the taxation years 1968 to 1971 inclusive.

Roland St-Onge:—This appeal is from an assessment with respect to the appellant company’s 1973 taxation year. The appellant contended that at all material times it was a private corporation within the meaning of paragraph 89(1 )(f) of the amended

Judge K A Flanigan (orally: May 2, 1974):—This is an appeal by Hyman Max Swartz against reassessments of the Minister of National Revenue for the years 1967, 1968, 1969 and 1970. The reassessments resulted in the disallowance by the

Judge Flanigan (orally: October 29, 1974):—This is an appeal by Cosmopolitan Investments Co Ltd against a reassessment of the Minister of National Revenue for the 1972 taxation year.

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: