Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1967. The matter at issue is the transaction used by the appellant to deal with an outstanding balance in his shareholder’s loan account in a company he

The Chairman:—The appeal of George R Hale from an income tax assessment in respect of the 1974 taxation year was heard in Ottawa on May 3, 1976.

The Chairman:—This is the appeal of J V R Gagné against tax assessments for the 1969, 1970, 1971 and 1972 taxation years.

The Chairman:—The appeal of Georges Girard Inc against tax assessments for the 1963, 1964 and 1965 taxation years was heard in Montreal, Quebec on January 15, 1976.

The Assistant Chairman:—This is an appeal by Mariette Laramée from an income tax assessment in respect of the 1970 taxation year.

A W Prociuk (orally: November 5, 1975):—The appellant, William George Burgess, appeals from the respondent’s assessment of his income for the taxation year 1972 wherein the respondent added to his income the sum of $11,000 which the appellant received from his

The Chairman:—This is the appeal of Joseph Beausoleil against assessments for the taxation years 1968 to 1971 inclusive, and of Maurice Beausoleil against assessments for the 1968 and 1969 taxation years. The appeals were heard and decided on common evidence.

A J Frost (orally: September 24, 1975):—I shall now give my decision in the appeal of John S Hilton, appellant, and the Minister of Nationa! Revenue, respondent.

The Chairman:—This is an appeal by Claude M Dallaire against a tax assessment for the 1972 taxation year.

A W Prociuk:—The appellant, Dennis B Walton, of North Vancouver, British Columbia, appeals from the respondent’s reassessment of his income for the taxation year 1971 wherein the net profit from the sale of two houses in April of 1971 was added to his other