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.

Delmer E Taylor [TRANSLATION]:—This appeal was brought from income tax assessments for the 1970, 1971 and 1972 taxation years. The question is whether, first, the appellant was an independent worker or a salaried employee during the respective years.

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

M J Bonner:—The appellant appeals from an assessment of income tax for the 1973 taxation year. The first branch of the appeal arises from the inclusion by the respondent in computing income for the year of the sum of $52,487. That amount

M J Bonner:—These are appeals from assessments of income tax for the appellant’s 1972 to 1975 taxation years inclusive. During that period the appellant operated, as a sole proprietor, a small butcher shop and grocery store.