Roland St-Onge:—L’appel de Raoul Grenier & Frères Ltée est venu devant moi le 15 novembre 1978 à Quebec (Quebec).

The Chairman:—The appeals of Frank R Crawley are from assessments dated August 15, 1975, whereby the Minister of National Revenue added to the appellant’s income for the 1970 taxation year an amount of $15,000 claimed as a loss for a film called

Guy Tremblay:—This case was heard at Ottawa, Ontario, on December 8, 1978.

Guy Tremblay:— This case was heard at Ottawa, Ontario, on December 7, 1978.

The Chairman:—This is my decision in the application of Mr Antonio Arnone for an extension of time to file a Notice of Objection in respect of the 1975 and 1976 taxation years.

Delmer E Taylor:—This is an appeal against income tax assessments in which the Minister of National Revenue denied to the appellant the opportunity to utilize the provisions of the Income Tax Act dealing with “general averaging’’

Guy Tremblay:—This case was heard at Ottawa, Ontario, on December 4, 1978.

Walsh, J:—These six actions were by order pursuant to Rule 1716 joined for simultaneous hearing on common proof. The only issue is one of fact namely the appropriate division of the purchase price of property situated at 5110 to 5830 Second Avenue,

Marceau, J:—The plaintiff is a trust established in 1942 by one Samuel Bronfman in favor of his daughter. Pursuant to the deed of trust, the latter, as the institute, is entitled to receive annually 50% of the revenues from the trust property

Morrow, J:—The present appeal is by way of a stated case from provincial court Judge M Horrocks who heard three charges against the respondent under subsection 150(2) of the Income Tax Act, RSC 1952 as amended, and who