Guy Tremblay [TRANSLATION]:—These appeals were heard at Montreal, Quebec on August 29, 30 and 31, 1978 jointly with the appeal of Lambert & Grenier Inc (77-282).

The Chairman [TRANSLATION]:—The appeals of Messrs Normand Blais, Denis Blais and Pierre-Paul Blais, from assessments dated October 8, 1975 for the 1971 taxation year, were heard at Montreal, Quebec on March 16, 1978. Each of the taxpayers served his notice

Delmer E Taylor:—This is an appeal heard in the City of St John’s, Newfoundland, on July 11, 1979, against the penalty portion only of an income tax assessment for the year 1976. The respondent relied, inter alia, on section

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on August 29, 30 and 31, 1978, jointly with the case of Denis Lambert (77-283), Roger Lambert (77-284) and Joseph B Grenier (77-866).

Delmer E Taylor:—These appeals, heard in the City of Ottawa, Ontario, on June 11, 1979, are against income tax assessments in which the Minister of National Revenue increased the taxable income of the appellant by amounts of $26,225.75, $28,372.94,

Delmer E Taylor:—This is an appeal heard in the City of Vancouver, British Columbia, on June 26, 1979, against an income tax assessment for the year 1967 in which the Minister of National Revenue disallowed as a deduction an amount of

Delmer E Taylor:—This is an appeal against an income tax reassessment for the year 1974 in which the Minister of National Revenue included as a taxable capital gain on the sale of the shares of Hayes Trucks Ltd the amount of $73,200 and disallowed the amount of $2,523 of the legal expenses claimed. This appeal was heard on common evidence with the appeals of Arthur Donald Lauder, Marion D Lauder and Donald A Newson on June 28, 1979, at the City of Vancouver, British Columbia.

Delmer E Taylor:—This is an appeal against an income tax reassessment for the year 1974 in which the Minister of National Revenue disallowed an amount of $11,864 claimed by the appellant as a capital loss on the sale of shares held in the capital stock of Hayes Trucks Ltd. This appeal was heard on common evidence with the appeals of Arthur Donald Lauder, Marion D Lauder and Manasu Holdings Ltd on June 28, 1979, at the City of Vancouver, British Columbia.

Delmer E Taylor:—These are appeals against income tax reassessments for the years 1974 and 1975 in which the Minister of National Revenue included as a taxable capital gain on the sale of the shares of Hayes Trucks

Ltd the amounts of $4,931.71. These appeals were heard on common evidence with the appeals of Arthur Donald Lauder, Donald A Newson and Manasu Holdings Ltd on June 28, 1979, at the City of Vancouver, British Columbia.

Delmer E Taylor:—This is an appeal heard in the City of Vancouver, British Columbia on June 28,1979, against an income tax reassessment for the year 1974 in which the Minister of National Revenue disallowed an amount of $148,313 claimed by the