D E Taylor:—This is an appeal heard in the City of London, Ontario, on June 22, 1981, against the imposition of penalty in an income tax assessment for the year 1978. The notice of objection gives details regarding the appeal:

The Chairman:—Because of their participation in some common transactions which are in issue, the appeals of George Lorenzon, Matteo Francilia and Narario Matino were, on request, heard simultaneously. Messrs Francilia and Matino were called as witnesses and gave

D E Taylor:—This is related to an appeal against an income tax reassessment issued on September 29, 1979 for the year 1971. Many of the documents and much of the testimony at the hearing were in the French language but since the

Roland St-Onge [TRANSLATION]:—The appeals of Messrs Jean-Yves Trottier and Jean-Paul Carrier came on before me on October 31, 1980 in the city of Montreal, Quebec. It is necessary to determine whether the sum of $6,500 received by each from his employer

D E Taylor:—This is an appeal heard in the City of Montreal, Quebec, on June 2, 1981, against an income tax assessment for the year 1972 in which the Minister of National Revenue denied the small business deduction available under subsection

D E Taylor:—This is an application for extension of time under section 167 of the Income Tax Act SC 1970-71-72, c 63, as amended, dated January 15, 1981, to permit the applicant to file a notice of objection to an

The Assistant Chairman:—On or about April 25, 1980, the above-named applicant filed an application pursuant to section 167 of the Income Tax Act SC 1970-71-72, c. 63 as amended, to have the Tax Review Board, pursuant to

Guy Tremblay:—Cette cause fut entendue à Sudbury (Ontario) le 15 juin 1981.

D E Taylor:—This is an appeal heard in the City of Vancouver, British Columbia, on May 6, 1981 against an income tax assessment for the year 1976 in which the Minister of National Revenue disallowed as an expense an amount of $100,000

D E Taylor—This is an appeal heard in the City of Vancouver, British Columbia, on May 4, 1981, against an income tax assessment for the year 1978 in which the Minister of National Revenue disallowed as a deduction the claim made for