The Chairman:—This is the appeal of Mr Malte Von Anrep from an income tax assessment by which the respondent added to the appellant’s 1972 income, the sum of $65,315 as his share of profits realized on the sale of property (hereinafter referred

Guy Tremblay:—La preuve en cette cause fut présentée à Québec (Québec) les 7 et 10 décembre 1977. Les plaidoiries ont été entendues le 10 juillet 1978 à Montréal (Québec).

The Chairman:—The appeals of Mr Paul R Stone and Mr Gene Hartman from assessments in respect of the 1974 taxation year were heard on common evidence, the issue being whether the profits realized by the appellants from the sale of a certain

Roland St-Onge:—The appeal of Mr Terence T Malone came before me on April 4, 1979, at the City of Toronto, Ontario and the issue is whether the appellant is entitled to deduct a business loss in the amount of $139,500 in his 1971

M J Bonner:—This is an appeal from assessments of income tax for the appellant’s 1971, 1972 and 1973 taxation years. The assessments in issue are described in the Agreed Statement of Facts filed by the parties at the hearing. It read as follows:

AGREED STATEMENT OF FACTS

M J Bonner:—This is an appeal from assessments of income tax for the appellant’s 1970 to 1973 taxation years inclusive. By these assessments the respondent treated as income amounts described as net revenue from the sales of certain residential building lots. The sales

Roland St-Onge:—The appeal of Mr W C Kennedy came before me at Toronto, Ontario on April 2, 1979, and the issue is whether the appellant is allowed to deduct certain expenses in his 1976 taxation year.

M J Bonner:—The appellant, in its return of income for the taxation year ending August 31, 1974, sought to deduct in computing income Canadian development expenses in the amount of $191,116 and Canadian exploration expenses in the amount of

The Assistant Chairman:—With his 1976 income tax return, the appellant filed a T-4 slip from each of his two employers in that year, which slips totalled $32,105,83. From this amount he deducted an amount of $8,000, that he classified as a

M J Bonner:—The appellant has been assessed to tax on capital gains realized on the sale, in 1972 and 1973, of shares of Canadian Hidrogas Resources Ltd (hereinafter called “the company’’). The company was a public company, the shares of which