Guy Tremblay:—This case was heard on common evidence December 6, 1978, at Ottawa, Ontario, with the cases of Thomas Dauphinee (78-545) and Paul H Serson (78-544).

1. Point at Issue

The problem is whether the appellant is correct not to include in his income for the 1976 taxation year the amount of $1,329.45 received as an award from Canadian Patent and Development Limited, pursuant to the Public Servants Inventions Act.

Guy Tremblay:—This case was heard on common evidence December 6, 1978, at Ottawa, Ontario, with the cases of Paul H. Serson (78-544) and Dr Sai Hoi Tsao (78-546).

Guy Tremblay:—This case was heard at Toronto, Ontario, on June 25, 1979.

Guy Tremblay:—This case was heard at Toronto, Ontario, on June 27, 1979.

Guy Tremblay:—This case was heard at Toronto, Ontario, on June 25, 1979.

Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on May 11, 1978.

Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on May 10, 1978.

Roland St-Onge [TRANSLATION]:—The appeal of Mr Normand Berthold was heard by me in the city of Sherbrooke, Quebec on May 29, 1978.

Guy Tremblay [TRANSLATION]:—This case was heard ex parte at Montreal, Quebec on July 10 and 12, 1978, counsel for the appellant having notified the Board that he would not appear.

Delmer E Taylor:—This is an appeal heard in the City of Toronto on May 8, 9, 10 and 11, 1979, against income tax reassessments dated November 22, 1977 for the years 1969, 1970 and 1971. The above reassessments followed reassessments issued