Guy Tremblay:— This case was heard on common evidence December 6, 1978, at Ottawa, Ontario, with the cases of Thomas Dauphinee (78-545) and Dr Sai Hoi Tsao (78-546).

1. Point at Issue

The problem is whether the appellant is correct not to include in his income for the 1976 taxation year the amount of $2,591.83 received as an award from Canadian Patent and Development Limited, pursuant to the Public Servants Inventions Act.

Guy Tremblay:—This case was heard on common evidence December 6, 1978, at Ottawa, Ontario, with the cases of Thomas Dauphinee (78-545) and Paul H Serson (78-544).

1. Point at Issue

The problem is whether the appellant is correct not to include in his income for the 1976 taxation year the amount of $1,329.45 received as an award from Canadian Patent and Development Limited, pursuant to the Public Servants Inventions Act.

Guy Tremblay:—This case was heard on common evidence December 6, 1978, at Ottawa, Ontario, with the cases of Paul H. Serson (78-544) and Dr Sai Hoi Tsao (78-546).

Guy Tremblay:—This case was heard at Toronto, Ontario, on June 25, 1979.

Guy Tremblay:—This case was heard at Toronto, Ontario, on June 27, 1979.

Guy Tremblay:—This case was heard at Toronto, Ontario, on June 25, 1979.

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.