Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on October 15, 1979. The case was taken under advisement on January 9, 1980.

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on October 19, 1979. It was taken under advisement on January 7, 1980 after the last pleading had been filed.

Guy Tremblay [TRANSLATION]:—This case was heard on December 14, 1979 at Montreal, Quebec.

Guy Tremblay [Translation]:—This case was heard at Quebec City, Quebec on February 20, 1980.

D E Taylor:—This is an appeal heard in London, Ontario, on April 6, 1981, against income tax assessments for the years 1976 and 1977 in which the Minister of National Rvenue disallowed an amount of $150,000 charged as “management salary” for

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1974 taxation year. On assessment the Minister included in the computation of the appellant’s income the entire profit from the operation of the Central Hotel in

D E Taylor:—This appeal was heard in Vancouver, British Columbia, on May 7, 1981. The facts upon which the parties were in agreement included:

— The appellant is a self-employed plumbing contractor.

— He did not file income tax returns for the years 1973 to 1976.

— By arbitrary assessment the respondent determined the appellant’s taxable income for the years in question to be as follows:

Guy Tremblay:—This case was heard in Toronto, Ontario, on September 30, 1980.

Guy Tremblay:—This case was heard in Montreal, Quebec, on November 7, 1980.

D E Taylor:—This is an appeal heard in Vancouver, British Columbia, on May 6, 1981 against an income tax assessment for the year 1977 in which the Minister of National Revenue included in the taxpayer’s income as a benefit under paragraph