Guy Tremblay:—Cette cause fut entendue à Montréal (Québec) le 19 mai 1978.

Guy Tremblay:—Cette cause a été entendue à Quebec (Québec) le 11 septembre 1978.

Delmer E Taylor:—Cet appel a été interjeté à la suite d’une cotisation d’impôt de l’année d’imposition 1976. Il s’agit de déterminer si un montant de $1,470.96, reçu par l’appelant comme bénéfice en assurance-salaire, est imposable conformément à l’article

Delmer E Taylor:—This is an appeal heard in the City of Edmonton, in the Province of Alberta, against income tax assessments for the taxation years 1973, 1974, 1975 and 1976. The appellant was requesting that certain amounts allegedly paid as

M J Bonner:—Paul’s Hauling Ltd appeals from an assessment of income tax for the 1975 taxation year disallowing in part, as deductions in computing income,

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1975 taxation year. On assessment the respondent disallowed the deduction of $2,500, claimed as a loss from farming. The principal issue was whether the appellant’s

The Chairman:—These are the appeals of Walter K Mis from income tax assessments in respect of the 1972 and 1973 taxation years.

Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue taxed for the year 1975, on income account rather than on capital account, the gain on disposal of a certain real property. In

Delmer E Taylor:—This is an appeal heard on December 6, 1978, at the City of London, in the Province of Ontario, from income tax assessments for the taxation years 1972 and 1973, in which the Minister of National Revenue taxed on income

Delmer E Taylor:—This is an appeal heard in Montreal, Quebec, against an income tax assessment for the taxation year 1973, in which the Minister of National Revenue taxed the profit on the sale of real property as income rather than as