M J Bonner:—The issue in this appeal is whether the sum of $28,850, being the price fixed by an agreement dated August 1, 1973, between the appellant and Black & Armstrong Limited (hereinafter “Black”) for the purchase by the appellant of,

M J Bonner:—The appellant appeals from assessments of income tax for the 1973 to 1976 taxation years, both inclusive. The assessments were made on the basis that the deduction of losses from the appellant’s horse racing business was restricted by

M J Bonner:—The appellant appeals from an assessment for his 1975 taxation year. The Minister, in assessing, disallowed the deduction claimed by the appellant of the sum of $3,549.87 as moving expenses.

Guy Tremblay:—This case was heard at Vancouver, British Columbia, on February 19, 1979.

Guy Tremblay:—This case was heard at Saskatoon, Saskatchewan, on October 10, 1978.

Delmer E Taylor:—This is an appeal heard at the City of Toronto, Ontario, on February 26,1979 and deals with an income tax assessment in which the Minister of National Revenue assessed to tax in the year 1976 an amount of $17,500 received

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1973 taxation year. The respondent included, in the computation of the appellant’s income for the year, the sum of $80,903.62 as capital cost allowance recaptured

The Chairman:—The appeal of Paul A Klie from reassessments dated August 23, 2974, in respect of the 1971 and 1972 taxation years, was first brought to hearing on September 20, 1977. At that time, counsel for the appellant filed a notice of

Delmer E Taylor:—These appeals were heard at the City of Toronto, Ontario, on November 8, 14 and 15, 1978, and deal with income tax assessments for the taxation years 1971, 1972 and 1973 in which the Minister of National Revenue increased

Delmer E Taylor:—These are the appeals of Ross Brown against income tax assessments in which the Minister of National Revenue added to his taxable income the amounts of $31,706.86 and $3,651.00 for the taxation years 1973 and 1974 respectively. These