John B Goetz:—This is an appeal from an assessment of income tax for the 1977 taxation year. In computing Mr Schuett’s income for the year, the respondent included the sum of $26,267.76 paid to Mr Schuett by the Canada Life Assurance

Delmer E Taylor:—These appeals against income tax assessments for the years 1974 and 1975 were heard in Vancouver, British Columbia, on December 5, 1979. In these assessments the Minister of National Revenue taxed profits realized by the appellant on

Guy Tremblay:—This case was heard in Winnipeg, Manitoba on November 13, 1979.

Guy Tremblay:— This case was heard on November 13,1979, in Winnipeg, Manitoba.

Roland St-Onge [TRANSLATION]:—The appeal of Mr Ernest Abramovici came before me on November 8, 1979 at the city of Montreal, Quebec. The issue was whether a sum of $1,730.94 received by the appellant from the Eastern Townships Regional School Board was

Guy Tremblay [TRANSLATION]:—This case was heard at Sherbrooke, Quebec on January 24, 1979.

The Assistant Chairman:—When the appeal by Wynndel Logging Co Ltd (hereinafter referred to as “Logging”) was called for hearing, counsel asked for an order that the evidence taken in this appeal be taken as the evidence in three other appeals,

Delmer E Taylor:—This is an appeal heard in Vancouver, British Columbia, on December 4, 1979, against income tax assessments for the years 1976 and 1977 in which the Minister of National Revenue taxed the appellant on the basis that Erickson

The Chairman:—These are appeals from two income tax assessments. The first is in respect of the income of the late Mr Robert McCubbin for the period of January 1,1975 to the date of his death on February 28, 1975. The second assessment is

The Chairman:—The appeal of Swire Enterprises Limited is from a reassessment dated January 26, 1977, by which the Minister disallowed capital cost allowance in the amount of $346.13 in the 1974 taxation year and also disallowed a terminal loss in the