Roland St-Onge:—The appeal of Donald Ross came before me on January 28, 1977 at the City of Calgary, Alberta, and the issue at stake is whether a terminal loss of $11,916.66 can be deducted in the appellant’s 1972 taxation year. It was agreed

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1973, in which the Minister of National Revenue has disallowed two deductions, paid in accordance with an Order of the Supreme Court of Ontario dated July 18,

A J Frost:—These appeals, heard concurrently on common evidence, are from Notices of Reassessment dated March 10, 1975, with respect to the appellants’ 1970, 1971, 1972 and 1973 taxation years.

The Assistant Chairman:—The appeal of the above-named appellant from an assessment for tax for the 1971 taxation year was to be heard and determined on the evidence submitted in the case of Canadian Motor Sales Corporation Limited v MNR (75-645). For the reasons given in that case today, a copy of which is attached, the appeal herein is dismissed.

Appeal dismissed.

The Assistant Chairman:—The above-named company (hereinafter called “Sales”) has appealed to this Board from an assessment for tax for its 1971 taxation year. Another company, Canadian Motor Distributors Limited (hereinafter called “Distributors”), has also appealed to

A W Prociuk:—By consent of both counsel, the above appeals were heard on common evidence. They were presented as test cases representing a total of some 350 similar situations. The appeal in each case is from reassessments by the respondent of

Guy Tremblay:—This case was heard at Montreal, Quebec on September 23, 1976.

Roland St-Onge:—These appeals were heard on March 24, 1976 in Montreal, Quebec and deal with the assessment of tax on gifts allegedly made by the appellants to their wives and children for the taxation year 1970.

Roland St-Onge (orally: November 19, 1976):—The appeal of Gaspar Mitosinka came before me on November 17, 1976 at the City of Winnipeg, Manitoba, and it deals with the disposition of a property by the appellant for the price of $90,000 in his

Roland St-Onge (orally: November 15, 1976):—The appeal of Ronald E Volk came before me on November 15, 1976 at the City of Winnipeg, Manitoba. It involves different amounts paid by the appellant to his wife for the benefit of his children in