D E Taylor:—Gentlemen, this will be the decision of the Board with regard to this matter just completed. i would normally take it and complete the appeal by writing my comments with regard to the merits of the issue itself. However, as

The Chairman:—The appeal of Mr Petrus J J Hendriks is from a tax reassessment dated August 17, 1979 by which the Minister, in computing the appellant’s income for 1975, added an amount of $28,000 received by the appellant as a loan from HVS

Guy Tremblay:—This case was heard in Montreal, Quebec, on May 14, 1981.

M J Bonner:—The appellant appeals from assessments of income tax for the 1977 and 1978 taxation years. In October 1967 the appellant purchased a parcel of land, about six acres in area, located on the outskirts of Thunder Bay. He bought

The Chairman:—The appeals of Mr Alex Mills are from income tax assessments with respect to the 1973 and 1974 taxation years.

John B Goetz:—This is an appeal with respect to two assessments of the appellant’s liability pursuant to section 160 of the Income Tax Act, SC 1970- 71-72, c 63, as amended. The notices of assessment were dated March 7,

Guy Tremblay [Translation]:—This case was heard at Montreal, Quebec on January 21, 1980.

The Chairman [Translation]:—This is an application to serve a notice of objection beyond the prescribed time limit, under section 167 of the Income Tax Act.

The applicant stated the following:

M J Bonner:—This appellant appeals from assessments of income tax for the 1974, 1975 and 1976 taxation years. The assessments were made on a net worth basis. The parties were agreed that the figures were correct, and it was common ground

M J Bonner:—The appellant appeals from assessments of income tax for the 1977 and 1978 taxation years. On assessment the Minister disallowed an investment tax credit claimed for 1977 and he allowed a lesser credit than was claimed for 1978.