Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on May 11, 1978.

Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on May 10, 1978.

Roland St-Onge [TRANSLATION]:—The appeal of Mr Normand Berthold was heard by me in the city of Sherbrooke, Quebec on May 29, 1978.

Guy Tremblay [TRANSLATION]:—This case was heard ex parte at Montreal, Quebec on July 10 and 12, 1978, counsel for the appellant having notified the Board that he would not appear.

Delmer E Taylor:—This is an appeal heard in the City of Toronto on May 8, 9, 10 and 11, 1979, against income tax reassessments dated November 22, 1977 for the years 1969, 1970 and 1971. The above reassessments followed reassessments issued

Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on May 9, 1978.

Guy Tremblay [TRANSLATION]:—This case was heard in Quebec City, Quebec on March 22, 1978.

Roland St-Onge:—The appeal of CHLMP Developments Ltd came before me on May 30, 1979, at the City of Kelowna, British Columbia, and the issue is whether the profit from the sale of a property is a capital gain or income in the appellant’s

Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on May 10, 1978.

M J Bonner:—The appellant appeals from assessments of income tax for its 1973, 1974 and 1975 taxation years. In each of those years the appellant received payments from Imperial Oil Limited (hereinafter called “Imperial”). The respondent assessed on the