Guy Tremblay [TRANSLATION]:—This case was heard at Rouyn, Quebec on June 4, 1979.

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec, in part on June 10, 1977 and in part on July 14, 1978.

Delmer E Taylor [TRANSLATION]:—This appeal was filed as a result of tax assessments in which the Minister of National Revenue included in the appellant’s income the following amounts of “additional income” for the years in question:

Guy Tremblay [TRANSLATION]:—This case was heard at Rouyn, Quebec on June 5, 1979.

The Chairman [TRANSLATION]:—This is an appeal by Mr Gaétan Dorval from a tax assessment for the 1975 taxation year. The facts in the appeal are not in dispute. During the taxation year the appellant was employed by the federal government, at the

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on April 18, 1979.

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on September 14, 1978.

Guy Tremblay [TRANSLATION]:—This case was heard in Quebec City, Quebec on April 20, 1979.

Delmer E Taylor [TRANSLATION]:—This appeal was brought from income tax assessments for the 1970, 1971 and 1972 taxation years. The question is whether, first, the appellant was an independent worker or a salaried employee during the respective years.

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on April 20, 1979.