Delmer E Taylor:—These are appeals against income tax reassessments for the years 1974 and 1975 in which the Minister of National Revenue included as a taxable capital gain on the sale of the shares of Hayes Trucks

Ltd the amounts of $4,931.71. These appeals were heard on common evidence with the appeals of Arthur Donald Lauder, Donald A Newson and Manasu Holdings Ltd on June 28, 1979, at the City of Vancouver, British Columbia.

Delmer E Taylor:—This is an appeal heard in the City of Vancouver, British Columbia on June 28,1979, against an income tax reassessment for the year 1974 in which the Minister of National Revenue disallowed an amount of $148,313 claimed by the

Guy Tremblay [TRANSLATION]:—This case was heard at Rouyn, Quebec on June 4, 1979.

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec, in part on June 10, 1977 and in part on July 14, 1978.

Delmer E Taylor [TRANSLATION]:—This appeal was filed as a result of tax assessments in which the Minister of National Revenue included in the appellant’s income the following amounts of “additional income” for the years in question:

Guy Tremblay [TRANSLATION]:—This case was heard at Rouyn, Quebec on June 5, 1979.

The Chairman [TRANSLATION]:—This is an appeal by Mr Gaétan Dorval from a tax assessment for the 1975 taxation year. The facts in the appeal are not in dispute. During the taxation year the appellant was employed by the federal government, at the

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on April 18, 1979.

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on September 14, 1978.

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