The Assistant Chairman:—The appeal of Fernand Landry against an income tax assessment dated August 24, 1973, for the 1972 taxation year, was heard at Quebec City on June 6, 1975.

Roland St-Onge:—The appeals of Sandell Developments Ltd and Grid Holdings Ltd were heard together on October 6, 1976 at the City of Vancouver, British Columbia, and the matter at issue is whether Sandell Developments Ltd was associated for income tax purposes in

Guy Tremblay:—This case was heard at Montreal, Quebec, on April 6, 1976.

The Assistant Chairman:—By letter dated October 9, 1973 the Minister of National Revenue, pursuant to the provisions of subsection 138A(2) of the Income Tax Act, RSC 1952, c 148 as amended (hereinafter referred to as the

Delmer E Taylor:—This is an appeal from income tax assessments for the years 1971, 1972 and 1973. There are two matters at issue.

A J Frost:—These appeals are in respect of the appellants’ 1969 taxation year from Notices of Assessment dated August 7, 1974, where in an amount of $30,220 was deemed to have been received by each of the appellants under

A W Prociuk (orally: March 19, 1976):—The appellant, David Froese, appeals from the respondent’s reassessment of his income for the taxation year 1972, wherein a net profit in the sum of $31,097, more or less, resulting from the sale of a

A W Prociuk (orally: April 7, 1976):—The appellant Edward Sliwa appeals from the respondent’s reassessment for the taxation years 1968, 1969, 1970 and 1971. The reassessment was performed on a net worth basis pursuant to subsection 46(4) of the

A W Prociuk (orally: February 5, 1976):—The appellant, James H Sunstrum, formerly for Kindersley, Saskatchewan and presently of Yellowknife, Northwest Territories, appeals from the respondent’s reassessment dated February 13, 1973 in respect of his income for the

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1970. The appeal was heard in Toronto, Ontario on September 20, 1976 and there are two matters at issue, both disallowances by Revenue Canada (Taxation) of amounts