Guy Tremblay:—This case was heard at Montreal, Quebec, on May 8, 1978 and November 9, 1978.

The Chairman:—The appeal of Sylvester Brygman is from a reassessment dated April 26, 1977, whereby penalties in the amounts of $937.16, $2,307.72 and $2,450.55 were levied by the respondent pursuant to subsection 163(2) of the Income Tax

The Chairman:—This is the appeal of Lionel Goulard from tax reassessments in respect of the 1974 and 1975 taxation years. The appellant was first assessed on December 24, 1976. Consequently, upon his notice of objection, the appellant was reassessed on

Roland St-Onge:—The appeal of Mr James S Robb came before me on September 12,1979 at the City of London, Ontario. It deals with the assessment of a penalty under subsection 163(2) of the Income Tax Act, SC 1970-71-72, c

Guy Tremblay [TRANSLATION]:—This case was heard on May 17 and September 19, 1979, at Montreal, Quebec.

John B Goetz:—By consent of the appellants and of counsel for the respondent, the appeals of Amarjit S Grewal, Mohinder Singh Grewal and Rajinder Grewal were heard on common evidence at Sudbury, Ontario, on June 11,1979. It was agreed at the

Guy Tremblay:—This case was heard at Quebec City, Quebec, on September 12, 1978.

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

John B Goetz:—This appeal was heard at Halifax, Nova Scotia, on July 25, 1979, and is against reassessments made by the Minister dated December 21, 1978, relating to the appellant’s income tax liability for his 1974, 1975 and 1976 taxation

John B Goetz:—The appeal of Murray A MacKay was heard in Sydney, Nova Scotia, on July 23, 1979, and relates to assessments by the Department of National Revenue with respect to his income tax liability for the taxation years 1972, 1973,