The Assistant Chairman:—The reasons for judgment in principal are the same as those given concurrently in the appeal of Jacob J Thiessen, a copy of which is attached hereto, with one major change. The number of meals the appellant can claim at five dollars per meal shall be 556.

Appeal allowed.

Delmer E Taylor:—This is an appeal heard in the City of Montreal, Quebec, on October 12, 1978, against an income tax assessment in which the Minister of National Revenue assessed tax on the basis of a “deemed” dividend allegedly received by

J B Goetz:—This appeal came on before me for hearing at the City of Toronto, Ontario, on March 21, 1979.

The President:—This is the appeal of Kurt Schmid from reassessments dated August 12, 1977, in respect of the 1972 and 1973 taxation years. The issue for the 1972 taxation year was the appellant’s claim of a foreign tax credit in the amount of

J B Goetz:—This is an appeal by Peter Whitehouse with respect to his seeking to have included in his 1973 and 1974 tax returns what he considered to be a non-capital loss in the amount of $125,860. This request was refused by the

Roland St-Onge:—The appeal of Michael A Steeves came before me on April 2,1979 at the City of Toronto, Ontario and the issue is whether the appellant can claim the interest and the dividend deduction of $1000 by virtue of section 110.1 of the

Guy Tremblay:—La présente cause a été entendue à Montréal (Québec) le 18 mai 1978.

Roland St-Onge:—The appeals of Mr John M Fowlis, receiver and manager for MacKenzie Air Limited and Peat Marwick Ltd, receiver and manager for MacKenzie Air (Sask) Ltd came before me on February 12,1979 at the City of Toronto, Ontario, and were

Roland St-Onge:—The appeal of Mr T R Douglas came before me on December 14,1978 in Vancouver, British Columbia and the issue is whether the amounts the appellant received from his company in the 1970-1971 taxation years are taxable as benefits received

M J Bonner:—The appellants have each appealed from assessments made pursuant to directions under subsection 247(2) of the Income Tax Act that they be deemed to be associated for the 1973 and 1974 taxation years. The appeals