Delmer E Taylor:—This is an appeal heard in the City of London, Ontario, on November 5, 1979, against an assessment in which the income tax payable for the year 1977 was recalculated after the Minister of National Revenue had

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on October 16, 1979.

John B Goetz:—This is an appeal with respect to the appellant’s income tax liability for the taxation year 1976. In assessing the appellant, the respondent relied, inter alia, upon paragraphs 18(1)(h) and 20(1)(c) of the Income

John B Goetz:—The appellant, William Mair, claimed for the taxation year 1976 a deduction under paragraph 109(e) of the Income Tax Act in respect of his niece claiming that his niece was wholly-dependent upon him for support

The Chairman:—This is the appeal of Muhammad Tasneem from the income tax assessment in respect of the 1977 taxation year during which the appellant sought to deduct the amount of $4,760 as an amount claimed to be expended for the support of

Roland St-Onge:—This is an appeal which came before me on September 13 and 14, 1979, at the City of London, Ontario. It was heard on common evidence with the appeal of John A Carruthers with respect to their 1976 taxation year.

For the reasons given in the John A Carruthers case, a copy of which is attached hereto, the appeal is allowed and the matter referred back to the respondent for reassessment.

Appeal allowed.

Roland St-Onge:—The appeal of John A Carruthers came before me on September 13 and 14, 1979, at the City of London, Ontario. The issue is the valuation of some 6722 common shares held in Griffith Saddlery and Leather Limited and sold by the