The Chairman:—Ceci est l’appel de Beloeil Mercury Vente et Service Ltée d’une cotisation d’impôt en date du 27 juin 1975 par laquelle le Ministre du Revenu national ajouta au revenu de l’appelante un montant de $2,140 pour l’année d’imposition 1971 et

The Assistant Chairman:—Roger J Smith, the appellant, has appealed to this Board from assessments for income tax for each of the 1972,1973 and 1974 taxation years. The appellant, in each of those years, sold an interest in real property and he

M J Bonner:—The issue in this appeal is whether a deduction of $2,265.61, claimed by the Appellant under paragraph 8(1)(g) of the Income Tax Act, is admissible.

The Chairman:—This is the appeal of Dr Albert W Taylor from an income tax reassessment dated July 4, 1975, by which the respondent disallowed certain expenses claimed by the appellant in his 1973 tax return.

Issue

The Chairman:—Ceci est l’appel de M André Corriveau à l’encontre d’une cotisation d’impôt en date du 24 octobre 1975, par laquelle le Ministre du Revenu national n’admet pas un montant de $4,990.92 réclamé par l’appelant à titre de dépenses encourues

Assistant Chairman:—The appellant in this appeal took advantage of subsection 165(3) of the Income Tax Act, RSC 1952, c 148 as amended by SC 1970-71-72, c 63, with the consent of the respondent. Counsel for the appellant had

Guy Tremblay:—Cette cause fut entendue à Montréal (Québec) le 16 mai 1978.

Guy Tremblay:—This case was heard at Saskatoon, Saskatchewan, on October 12, 1978.

Guy Tremblay:—These appeals were heard at Vancouver, British Columbia, on February 22, 1979.

The Chairman:—The issues being identical, the appeals of Messrs Tapani Nestor Valitalo and Jose Murillo from assessments in respect of the 1974 and 1975 taxation years were heard simultaneously.