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

A J Frost:—This is an income tax appeal relating to a notice of reassessment dated August 27, 1975 with respect to the appellant’s 1974 taxation year.

Delmer E Taylor:—This is an appeal against assessments for the years 1972 and 1973 in which the Minister of National Revenue disallowed amounts of $1,824 and $2,027.45 respectively claimed by the appellant as net operating losses from a fishing camp

A J Frost:—It was agreed at the commencement of the hearing of the Karl F Buchmann case that the appeal of Rose Marie Buchmann (76-778) would be heard at the same time on common evidence. Both appeals are with respect to the

Delmer E Taylor:—This is an appeal against income tax assessments dated August 6, 1974 by which the Minister of National Revenue increased the taxable income of the appellant for the years 1969 and 1970 by amounts of $45,058.64 and $15,053.10

Delmer E Taylor:—This is an appeal against 1973 and 1974 income tax assessments in which the Minister of National Revenue disallowed amounts of $8,085 and $11,251 respectively as farming losses. The respondent relied, inter alia, upon

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