The Assistant Chairman:—For the years 1969, 1970 and 1971, when he was computing his income, the appellant made two deductions with which the Minister of National Revenue disagreed. In 1972 he made one deduction resulting in a similar disagreement.

A W Prociuk (orally: January 25, 1977):—The appellant, Glen E Wood of London, Ontario, appeals from the respondent’s reassessment of his income for the taxation years 1972, 1973 and 1974 wherein the respondent treated the net profits from the sale

Delmer E Taylor (orally: February 17, 1977):—This is an appeal from an income tax assessment by Harold Vodden dealing with the year 1973.

Roland St-Onge (orally: May 20, 1977):—The appeal of Mr Reginald Hibbert Boardman came before me on May 19, 1977 at the City of Edmonton, Alberta, and it is with respect to his 1972 and 1973 taxation years.

Roland St-Onge (orally: May 19, 1977):—The appeal of Wayne D Rudolph came before me on May 17, 1977 at the City of Edmonton, Alberta, and it is with respect to a reassessment for his 1972 taxation year in which the Minister of National

A J Frost (orally: January 21, 1977):—This is an appeal with respect to the appellant’s 1974 taxation year. The appellant company is a developer and house builder. In 1974 the appellant company spent $71,933.81 on underground services, that is,

Delmer E Taylor (orally: March 28, 1977):—These are the appeals of Maria Paletta and Antonio Paletta in connection with the 1972 taxation year.

Delmer E Taylor:—This is an appeal from an income tax reassessment for the year 1968 in which the Minister of National Revenue deducted an amount of $4,281 from income earned solely in the Province of Quebec rather than proportionately from the

Roland St-Onge (orally: May 20, 1977):—The appeal of Porta-Test Manufacturing Ltd came before me on May 18, 1977 at the City of Edmonton, Alberta and it is with respect to its 1974 taxation year.

The Assistant Chairman:—When Alfred M Kotelko (hereinafter referred to as the ‘‘appellant’’) filed his income tax return for the 1971 taxation year, he stated he was the president of Telco Realty Ltd. To arrive at his total income for the year