Guy Tremblay [TRANSLATION]:—The case at bar was heard in Quebec City, Quebec on December 5, 1977.

The Chairman:—The appeal of John Barnard Photographers Ltd is from a reassessment dated January 25,1978, by which the Minister disallowed the deduction of $1,669.51 and $3,234.65 claimed for boat expenses and further disallowing the amounts of $700 and $1,000

Guy Tremblayz—Cette cause fut entendue à Montréal (Québec) le 8 novembre 1978.

The Chairman:—The appeals of Kareem Besharah are from an assessment dated December 3, 1976 in respect of the 1972 taxation year and from reassessments dated July 21, 1978 in respect of the 1973 and 1974 taxation years.

Roland St-Onge:—The appeals of Dofin Limited and Miller Stationers Ltd came before me on May 1, 1979, at the City of Edmonton, Alberta, and counsel agreed that these two appeals be heard on common evidence although the issues were different.

The Chairman:—The appeal of Luella Kerr Booth is from an assessment dated December 6, 1977 by which business expenses in the amounts of $3,621.39 and $4,059.08 claimed by the appellant in the 1975 and 1976 taxation years respectively, were disallowed. On

Roland St-Onge:—The appeal of Mr Manfred Holmann came before me on December 11, 1978, at the City of Vancouver, British Columbia, and it is with respect to interest expenses which the appellant claimed in his 1976 taxation year.

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1973 taxation year. The first issue arises from the inclusion, in computing the appellant’s income for the year, of the sum of $589,247, being the gain

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).