Guy Tremblay [TRANSLATION]:—This case was heard at Sherbrooke, Quebec on January 26, 1979.

Delmer E Taylor:—This is an appeal heard in the City of Toronto, Ontario, on September 18, 1979, against an income tax assessment in which there was added to the appellant corporation’s reported taxable income for the year 1975 a net amount

John B Goetz:—This appeal was heard at Halifax, Nova Scotia, on July 27, 1979, and is against a reassessment of the appellant’s income tax liability for his 1976 taxation year.

Roland St-Onge:—The appeal of F Lome Hellyer and the case of Betty Hellyer came before me on June 26, 1979 at the City of Montreal, Quebec, following an order to join the parties which I rendered on January 24, 1979.

Delmer E Taylor:—This appeal, heard in the City of Toronto, Ontario, on September 21, 1979, is against an income tax assessment for the year 1972 in which the Minister of National Revenue increased the taxable income of the appellant by an

Guy Tremblay [TRANSLATION]:—These cases were taken under advisement on November 22, 1978 based on the pleadings filed. They were heard on October 20, 1977.

The Chairman [TRANSLATION]:—This is an appeal by Services Farmico Inc against an income tax assessment dated May 5, 1976 for the taxation year 1974.

Delmer E Taylor [TRANSLATION]:—These appeals were heard on common evidence in the City of Montreal, Quebec, on April 11, 1979. They were filed against the penalties imposed in relation to the reassessments on Laurette Giroux, dated December 22, 2976,

Delmer E Taylor [TRANSLATION]:—This appeal was heard in Montreal, Quebec on April 10, 1979 and was brought as a consequence of assessments for 1972, 1973, 1974 and 1975 in which the Minister of National Revenue added various amounts to the

Delmer E Taylor [TRANSLATION]:—This appeal was heard at the City of Montreal, Quebec, on April 12, 1979, and was filed following income tax assessments for the years 1971, 1972, 1973 and 1974, in which the Minister of National Revenue disallowed