M J Bonner:—On December 31, 1971, the appellants, William Robulak, Emily Vaselenak and Eunice Robulak, each owned an undivided one-third interest in an 80 acre parcel of land lying immediately to the south of the northerly limits of the City of

The Chairman:—The appeal of Dr Marshall Kulka is from an assessment by which the Minister added to the appellant’s income an amount of $20,960 for the 1977 taxation year. As I understand it, the issue is whether $20,000, received by the appellant

Delmer E Taylor [TRANSLATION]:—These appeals were heard at Montreal, Quebec on April 11, 1979 and were brought as a consequence of income tax assessments in which the Minister of National Revenue included the following amounts in the appellant’s income

The Chairman [TRANSLATION]:—This is an appeal by Mr Jean Guay from income tax assessments for the 1971 and 1972 taxation years. By a notice of appeal dated February 17, 1977 the appellant, relying on paragraphs 11 (1)(l), 11 (1)(la), 139(1)(b) and

Delmer E Taylor [TRANSLATION]:—This appeal, which was heard in Montreal, Quebec on February 8, 1979, was brought as a result of assessments in which the Minister of National Revenue added certain amounts to the income reported by the appellant for

Delmer E Taylor [TRANSLATION]:—This is an appeal heard in the City of St John’s Newfoundland, on July 13, 1979, against an income tax assessment in which the Minister of National Revenue disallowed an amount of $7,618.09 claimed by the taxpayer

Delmer E Taylor [TRANSLATION]:—The appeals of Gérard Tardif and of the Estate of the late J Alzire Tardif (father of Gérard Tardif) were heard on common evidence in the City of Montreal, Quebec on February 9 and 19. 1979.

Guy Tremblay [TRANSLATION]:—These appeals were heard at Montreal, Quebec on August 29, 30 and 31, 1978 jointly with the appeal of Lambert & Grenier Inc (77-282).

The Chairman [TRANSLATION]:—The appeals of Messrs Normand Blais, Denis Blais and Pierre-Paul Blais, from assessments dated October 8, 1975 for the 1971 taxation year, were heard at Montreal, Quebec on March 16, 1978. Each of the taxpayers served his notice

Delmer E Taylor:—This is an appeal heard in the City of St John’s, Newfoundland, on July 11, 1979, against the penalty portion only of an income tax assessment for the year 1976. The respondent relied, inter alia, on section