W O Davis:—These appeals having come on for hearing at the City of London in the Province of Ontario on December 1, 1971 at a sittings of the Tax Appeal Board as it was then constituted, and it having been agreed by the parties that their disposition should abide the result in the appeal of Wallaceburg-Singer Limited which was also called for hearing on the same day, the factual situation in all three appeals being similar,
Therefore for the reasons issued this day in the appeal of Wallaceburg-Singer Limited v MNR ([1972] CTC 2109) these appeals from assessments to income tax dated December 21, 1970, in respect of the appellant company’s 1968 and 1969 taxation years are also dismissed.
Appeal dismissed.