The Chairman (orally: September 11, 1973):—This is an appeal by Maurice J Arpin against the reassessment of the Minister of National Revenue for the taxation year 1970, which reassessment disallowed, for the purpose of calculating the taxable income of the
A W Prociuk:—The appellants Oiva V Paju and Onni Paju are brothers residing at Red Rock, Ontario and at all material times hereto owned and operated a gravel pit in partnership known as Paju Brothers. Their appeals are from the respondent’s
Roland St-Onge:—This appeal was heard in Sherbrooke on September 27, 1973. At the conclusion of the hearing, counsel for the appellant requested a 15-day postponement for filing written arguments, which was granted.
The Chairman (orally; December 14, 1973):—This is an appeal by Aztec Forest Products Limited against the reassessment of the Minister of National Revenue for the 1967 taxation year.
The Chairman (orally: September 18, 1973):—This is an appeal by Souwesto Broadcasters Limited against a reassessment by the Minister of National Revenue with respect to the 1970 taxation year. The basis of the reassessment is the disallowance of the appellant’s claim for
The Chairman (orally: February 14, 1972):—This is an appeal by The 1945 Foundation from assessments dated November 14, 1969 wherein tax was levied in respect of income for the taxation years 1965 to 1968, both inclusive, and from reassessments dated June
The Chairman (orally: December 4, 1973):— This is an appeal by Graham Finlay Mudge against the reassessment by the Minister of National Revenue for the 1971 taxation year. The question is whether or not the appellant was engaged in the business of trading in
The Assistant Chairman:—This is the appeal of V R Enterprises Limited from income tax assessments in respect of the 1968, 1969 and 1970 taxation years.
The Assistant Chairman:—These are the appeals of Toric Optical Ltd from income tax assessments in respect of the appellant’s 1966, 1967 and 1968 taxation years.
Roland St-Onge:—This is an appeal from an estate tax assessment dated June 13, 1972 in respect of the estate of James Anderson McArthur who died on March 16, 1971, at Victoria, BC, leaving a last will and testament dated March 7, 1967.
