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

A W Prociuk:—The appellant appeals from the respondent’s reassessment of the 1971 taxation year wherein the inclusion by the appellant of the sum of $76,880 to capital cost for capital cost allowance purposes was disallowed. The said sum was a major portion

A W Prociuk:—The appellant appeals from a reassessment by the respondent for the taxation year 1968 on the basis that it was associated with Standard Optical Company Limited within the meaning of subsection (4) of section 39 and paragraph (b)

Judge Flanigan (orally: March 20, 1974):—This is an appeal by National Theatres Limited against reassessments of the Minister of National Revenue for its 1969 and 1970 taxation years.

The Chairman (orally: May 27, 1974):—This is an appeal by Donald B MacDonald from the reassessment by the Minister of National Revenue for the 1970 taxation year. The amount in issue is not great, but the principle involved is one that might have important

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