The Chairman (orally: September 11, 1973):—These appeals by Garden Investments Ltd are against reassessments of the Minister of National Revenue for the taxation years 1968, 1969 and 1970.
The Chairman (orally: June 15, 1972):—This is an appeal by Hendrik Koetsier from a reassessment by the Minister of National Revenue for the taxation years 1966 and 1967 in which sums of money paid by him to the Calvin Christian School in
The Assistant Chairman:—This is the appeal of Dominion Construction Company (Niagara) Limited from an income tax assessment in respect of its 1970 taxation year.
The Assistant Chairman:—This is the appeal of John E McLachlen from an income tax assessment in respect of the appellant’s 1970 taxation year.
The Assistant Chairman:—This is the appeal of Ken Huband from income tax assessments in respect of the appellant’s 1969 and 1970 taxation years.
Gibson, J:—These two appeals. were: heard together on common evidence.
The Chief Justice (per curiam):—The appeal is dismissed with costs; the cross-appeal is allowed with costs; the judgment of the Trial Division is set aside; and the assessment of the appellant that was varied by that judgment is restored.
The Chief Justice (per curiam): 1. The judgment of the Trial Division is set aside.
2. The conclusions of the Trial Division on the issues that were tried by it are declared to be correct.
The Chief Justice (per curiam):—The appeal is dismissed with costs.
Sheppard, DJ:—The respondent having failed to deliver a reply, there is ordered judgment allowing the appeal. Without costs.
