Guy Tremblay [TRANSLATION]:—The case at bar was heard at Quebec City on May 5, 1977.

A W Prociuk:—The appellants, husband and wife, respectively appeal from the respondent’s reassessment of their incomes for the taxation years 1973 and 1974 wherein the net profit from the sale of certain realty was treated as income in each case

A J Frost (orally: July 6, 1977):—I shall now give my decision in Appeal No 76-650 between George R McLaughlin, appellant, and the Minister of National Revenue, respondent.

A J Frost (orally: December 16, 1977):—I shall now give my decision in Appeal No 77-213 between Charles E Riddoch, appellant, and the Minister of National Revenue, respondent.

A W Prociuk:—The appellant appeals from the respondent’s reassessment of his income for the taxation year 1972 wherein his portion of the net profit realized on the sale of some land in which the appellant held a 25% interest was treated

The Chairman [TRANSLATION]:—This is an appeal by Marcel H Roy against an income tax assessment for the 1974 taxation year.

The Chairman [TRANSLATION]:—This is an appeal by Ghislain M Gauthier against an assessment for the 1974 taxation year. The source of the dispute in this case concerns contributions made by the tax- payer in 1973 to a registered retirement savings plan

The Assistant Chairman:—Mr Hamilton (sometimes hereinafter called “Hamilton” or the “appellant”) has appealed to this Board from an assessment for tax for the 1974 taxation year. The appellant duly filed his 1974 income tax return and the Minister of

A W Prociuk:—The appellant Canadian corporation appeals from the reassessment of its income by the respondent for the taxation years 1974 and 1975 wherein its claim for a deduction from corporate tax, pursuant to the provisions of section 125.1 of

Guy Tremblay:—This case came before the Board at Montreal, Quebec, December 16, 1976.