Roland St-Onge:—Les appels des frères Laprise sont venus devant moi le 17 novembre 1978 à Québec (Quebec).

Roland St-Onge:—The appeal of Mrs Dorrine L Payette came before the late A W Prociuk, Esq, QC in Vancouver, British Columbia on April 6, 1978 and the issue was the assessment of Mrs Payette regarding her 1973 taxation year in accordance with

Guy Tremblay:—This case was heard at Halifax, Nova Scotia, on June 13, 1978.

M J Bonner:—This is an appeal from an assessment of income tax for the 1974 taxation year and from a penalty imposed pursuant to subsection 163(2) of the Income Tax Act.

M J Bonner:—The appellant is the controlling shareholder of at least two corporations, International Audio Visual Ltd. (hereinafter “International”) and Wildwood Mobilehome Park Ltd. (hereinafter “Wildwood”). The respondent assessed tax for the appellant’s 1973 taxation

Guy Tremblay:—L’enquête en cette cause fut entendue à Montréal (Québec) les 18 et 19 novembre 1977. Les plaidoiries des avocats furent faites à Ottawa (Ontario) le 2 février 1978.

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.