Guy Tremblay [TRANSLATION]:—This case was heard in Quebec City, Quebec on April 20, 1979.

Delmer E Taylor [TRANSLATION]:—This appeal was brought from income tax assessments for the 1970, 1971 and 1972 taxation years. The question is whether, first, the appellant was an independent worker or a salaried employee during the respective years.

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on April 20, 1979.

M J Bonner:—The appellant appeals from an assessment of income tax for the 1973 taxation year. The first branch of the appeal arises from the inclusion by the respondent in computing income for the year of the sum of $52,487. That amount

M J Bonner:—These are appeals from assessments of income tax for the appellant’s 1972 to 1975 taxation years inclusive. During that period the appellant operated, as a sole proprietor, a small butcher shop and grocery store.

Delmer E Taylor:—This is an appeal heard in the City of Vancouver, British Columbia, on June 27, 1979, against an income tax assessment for the year 1974 in which the Minister of National Revenue added to the appellant’s income amounts

Delmer E Taylor:—This is an appeal against an income tax assessment for the year 1976 in which the Minister of National Revenue disallowed a claim of $1,000 for a disability deduction for the appellant’s son. In assessing the appellant, the

Delmer E Taylor:—The point at issue in this appeal is whether or not the taxpayer is entitled to deductions claimed in the total amount of $2,920 for support of dependents in 1976 as follows:

Delmer E Taylor:— This is an appeal against an income tax assessment for the year 1973 in which the Minister of National Revenue disallowed as a bad debt expense, an amount of $6,208.82 claimed by the appellant against his income as

Delmer E Taylor:—The point at issue in this appeal is whether or not two receipts for the year 1977 (one for $14, the other for $18, totalling $32), provide the taxpayer with the deduction for tuition fees allowed under