Guy
Tremblay
[TRANSLATION]:—This
case
was
heard
at
Montreal,
Quebec,
on
June
6,
1977.
1.
Point
at
Issue
The
Board
must
decide
whether
the
amount
received
by
the
appellant,
an
accountant,
pursuant
to
the
conclusion
of
a
contract
to
transfer
his
goodwill,
should
be
included
in
the
computation
of
his
income
for
the
1972
taxation
year.
2.
Evidence
and
Comments
Counsel
informs
the
Board
that
he
referred
to
the
evidence
in
Michèle
Hardy
de
Loppinot
v
MNR,
[1976]
CTC
2454;
76
DTC
1334,
which
the
Board
heard
on
September
7,
1976
and
in
which
judgment
was
delivered
on
November
8,
1976.
Mrs
Michèle
Hardy
de
Loppinot
claimed
as
expenses
payments
made
pursuant
to
the
same
deed
of
assignment
of
Mr
Peloquin,
the
appellant
in
the
case
at
bar.
The
appeal
of
Mrs
Michele
Hardy
de
Loppinot
was
allowed
at
that
time.
In
view
of
the
evidence
submitted
in
the
preceding
case,
the
Board
dismisses
the
appeal
in
the
case
at
bar
for
the
same
reasons
mutatis
mutandis
as
those
delivered
in
the
previous
case
concerning
Michèle
Hardy
de
Loppinot.
3.
Conclusion
The
appeal
is
dismissed.
Appeal
dismissed.
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