Delmer E Taylor:—These are appeals heard on common evidence, against income tax assessments by which the Minister of National Revenue increased the taxable income of each of the appellants by $32,436.95, $26,500 and $47,725.32 for the years 1971, 1972

Guy Tremblay [TRANSLATION]:—This case was heard at Sherbrooke, Quebec on February 9, 1977.

Guy Tremblay:—This case was heard in Montreal on June 6, 1977.

A J Frost:—This is an appeal from a notice of reassessment dated November 2, 1973 with respect to the appellant’s 1972 taxation year wherein the amount of $125,044 paid to Winsor Insurance Agencies Limited pursuant to a letter of confirmation

A W Prociuk:—The above appeals came on for hearing at a special sittings of the Board in Ottawa. The parties agreed that all appeals be heard on common evidence relating to legal and liquidator’s fees. In the case of Louis

A W Prociuk (orally: November 15, 1977):—The appellant, Vincenzo Curcio, appeals from the respondent’s reassessment of his income for the taxation years 1967 to 1972 inclusive, on a net worth basis wherein the following amounts of unreported income were

Guy Tremblay [TRANSLATION]:—This case was heard in Quebec City on May 5, 1977.

Guy Tremblay (TRANSLATION):—The case at bar was heard at Quebec City on May 6, 1977. The evidence was heard concurrently with that of Mr Pierre Vizien (76-1061).* Both men had the same employment with the same employer and claimed similar expenses.

A W Prociuk:—The appellant, Arthur Hailey Limited, appeals from the respondent’s reassessment of its income for the taxation year 1970 wherein additional tax in the sum of $6,592.31 was levied by reason of the fact that the respondent assessed on

A W Prociuk:—The appellant corporation, formerly known as Kalium Chemicals Ltd, appeals from the respondent’s assessment dated January 8, 1975 wherein non-resident tax in the sum of $4,238.39 together with penalty and interest thereon in the sum of