Guy Tremblay:—This case was heard in Montreal, Quebec on Aoril 8, 1976.

Guy Tremblay:—This case was heard at Quebec City on January 22, 1976.

Delmer E Taylor:—These are appeals from income tax assessments for the years 1969, 1970 and 1971. The matter at issue is whether the appellant’s interest in certain assets related to motel operations in Banff National Park, Province of Alberta should be, for purposes

Delmer E Taylor:—These are appeals heard on common evidence from income tax assessments for the year 1972. The matter at issue is the claim by the appellants that the total farming loss for the year in question should be deductible from

The Chairman:—This is the appeal of Fred Padfield Limited from income tax assessments in respect of the 1972 and 1973 taxation years.

Delmer E Taylor:—These are appeals from reassessments of the taxpayers’ income tax returns for the years 1966 through 1971. It should be noted that an appeal had also been filed by the appellants against a reassessment for the year 1965, but at the hearing

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1970. The matter at issue is an amount of $20,625 included in the taxable income of the appellant as a benefit arising from his purchase of 7,500 shares

Guy Tremblay:—This appeal was heard in Ottawa on February 11, 1976.

A W Prociuk:—The appellant, Alan J Wing, appeals from the respondent’s reassessment of his income for the taxation year 1971, wherein the sum of $5,200 was added as a benefit he received from his company, A J Wing Construction Limited, pursuant

A W Prociuk:—The appellant corporation appeals from the respondent’s reassessment for the taxation years 1970 and 1971 wherein it was taxed on the basis that it was not a personal corpora- tion within the provisions of section 68 of the