Roland St-Onge (orally: May 19, 1977):—The appeal of Mr Louis C Remesz came before me on May 17, 1977 at the City of Edmonton, Alberta.

A J Frost (orally: November 18, 1976):—This is an income tax appeal wherein the Minister of National Revenue reassessed the appellant with respect to the fiscal years ended March 31, 1971 and September 30, 1971, treating the full amount of a

Delmer E Taylor:—This is an appeal against a reassessment of income tax in which the Minister of National Revenue disallowed as interest expenses the amounts of $843.17, $824.36 and $804.39 for the years 1972, 1973 and 1974 respectively. The

Roland St-Onge (orally: January 27, 1977):—The appeal of Mr John Duby came before me on January 27, 1977 at the City of Calgary, Alberta in respect of his 1972 and 1973 taxation years.

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 corporation by an amount of $33,640. The respondent relied, inter

Guy Tremblay [TRANSLATION]:—This case was heard in Montreal on January 18, 1977.

Delmer E Taylor:—This is an appeal against an income tax reassessment for the year 1972 in which the Minister of National Revenue disallowed a deduction of $4,420 claimed by the appellant as part of the total alimony of $19,620 paid under

Delmer E Taylor:—This is an appeal against an income tax assessment for the year 1974 in which the Minister of National Revenue added to the taxable income an amount of $2,000 received by the appellant from a registered retirement savings plan.

The Chairman:—This is the appeal of Don Whiteside from an income tax assessment in respect of the 1974 taxation year.

A J Frost (orally: April 5, 1977):—I will now give my judgment in Appeal No 76-1184 between J (John) P LeBrooy, appellant, and the Minister of National Revenue, respondent.