The Chairman:—This is the appeal of Joseph Friedman from income tax assessments in respect of the 1971, 1972 and 1973 taxation years by which the respondent added to the appellant’s income amounts of $15,241.84, $4,578.25 and $604.50 respectively as income

Roland St-Onge (orally: October 7, 1977):—The appeal of Mr Joseph Berlin, concerning his 1973 taxation year, came before me on October 7, 1977 at the City of Montréal, Québec.

Delmer E Taylor:—This is an appeal against income tax assessments for the years 1972, 1973 and 1974 in which the Minister of National Revenue treated amounts of $61.027, ($28,898.17) and $19,074.28 respectively as profits (or losses) arising from business

Roland St-Onge (orally: October 6, 1977):—The appeal of Mr Harry Beitel, concerning his 1969, 1970 and 1971 taxation years, came before me on October 6, 1977 at the City of Montréal, Québec.

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1973 in which the Minister of National Revenue increased the taxable income of the appellant by treating as income from business, rather than as capital gain, the

Delmer E Taylor:—This is an appeal against income tax assessments for the years 1972 and 1973 in which the Minister of National Revenue added amounts of $369 and $420 respectively to the taxable income of the appellant, such amounts being the

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Montreal, Quebec on March 7, 1977.

A W Prociuk:—The appellant, Calvin Wesley Greaves, appeals from the respondent’s reassessment of his income for the taxation year 1975 wherein a deduction of $4,405 representing tuition fees paid by the appellant to Heed University in Hollywood, Florida,

The Chairman:—These are the appeals of Rudolph Meyer from income tax assessments in respect of the 1971, 1972, 1973 and 1974 taxation years.

A W Prociuk:—The appellant corporation of Tecumseh, Ontario appeals from the respondent’s reassessment of its income for the 1973 taxation year wherein the small business deduction pursuant to subsection 125(1) of the Income Tax Act,