The Chairman:—This is the appeal of Jean-Paul Leger from a tax assessment concerning the 1971 taxation year.

The Chairman:—This is the appeal of Andrew Kiss from income assessments in respect of the 1970, 1971 and 1972 taxation years.

Judge K A Flanigan (orally: September 18, 1975):—This is an appeal by Dorchester-Drummond Corporation Ltd against the reassessments of the Minister of National Revenue for the 1970 and 1971 taxation years.

A W Prociuk (orally: October 31, 1975):—The appellant, Kelly, Douglas & Company Limited, appeals from the respondent’s reassessment of its income for the taxation year ended December 31, 1971, wherein the deduction of $53,331, representing the cost of

The Chairman:—This is the appeal of Godfrey G S Moulds from income tax assessments in respect of the 1970, 1971 and 1972, taxation years.

The Chairman:—This is the appeal of Thomas J Scott from income tax assessments in respect of the 1968, 1969, 1970 and 1971 taxation years.

A J Frost:—This is an income tax appeal from a notice of assessment dated June 14, 1974, in respect of the appellant’s 1973 taxation year. By the said notice, the appellant’s travelling expenses were split into two parts. His expenditures for

The Chairman:—This is the appeal of Sproule Insurance Services Limited from an income tax assessment in respect of the 1971 taxation year.

The Chairman:—This is the appeal of El Pine Construction Company Ltd from income tax assessments in respect of the 1970 and 1971 taxation years.

The Chairman:—This is the appeal of Evald Viitkar from an income tax assessment in respect of the 1973 taxation year.