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
Judge K A Flanigan (orally: July 25, 1974):—This is an appeal by William H Crandall against the reassessment by the Minister of National Revenue for the 1969 and 1970 taxation years.
Judge K A Flanigan (orally: December 12, 1973):—This is an appeal by Stubart Investments Limited, formerly Stuart Brothers Limited, against the reassessments of the Minister of National Revenue for the taxation years 1966,1967 and 1968.
Judge K A Flanigan (orally: May 29, 1974):—This is an appeal by John J Daly against the reassessments of the Minister of National Revenue for the 1964, 1965, 1966 and 1967 taxation years.
Judge K A Flanigan (orally: July 26, 1974):—This is an appeal by LeRoy R Creamer against the reassessment by the Minister of National Revenue for the 1972 taxation year.
Judge K A Flanigan (orally: May 7, 1974):—This is an appeal by Miss Sun Valley Limited, a company originally incorporated under the laws of the Province of Ontario under the name of Joseph Gould & Sons (Ladies’ Division) Limited in
