Maurice Boisvert:—When this appeal came on for hearing at Montreal, on May 12, 1970, counsel for the appellant did not disclose the fact that said appellant had passed away on November 18, 1969.
As a result of the hearing held on May 12, 1970, I disposed of the appellant’s associate’s appeal only, that of Andrew Gaty v MNR.
When this appeal came on for hearing again on May 21, 1971, counsel informed the Board that he had no mandate to proceed with the appeal. I then ruled that a registered letter be sent to Mrs Vera Farkas, the only heir of the late appellant, ordering her to continue the appeal within a delay of thirty days.
The above-mentioned heir having failed to comply with the order, the appeal is dismissed for the reasons for judgment rendered on March 3, 1971 in the case of Andrew Gaty v MNR, [1971] Tax ABC 300.
Appeal dismissed.