Guy Tremblay [Translation]:—This case was heard at Montreal, Quebec on January 22, 1980. It was taken under advisement on January 30, 1980, after supporting documents were filed.

D E Taylor:—This is an appeal heard in Toronto, Ontario, on February 23, 1981, against an income tax assessment for the year 1976 in which the Minister of National Revenue disallowed an amount of $1,054.61 claimed by the taxpayer as “moving expenses’’, described

D E Taylor:—This is an appeal heard in the City of London, Ontario, on April 10, 1981, against income tax assessments for the taxation years 1975 and 1976 in which the Minister of National Revenue added amounts of $12,169.47 to the income reported by the

D E Taylor:—This is an appeal heard in London, Ontario, on April 7, 1981 against an assessment for tax for the year 1975 in which the Minister of National Revenue assigned a V-Day value of $40.14 each to the common shares of a

D R Taylor:—This is an appeal heard in the City of Toronto, Ontario, on March 17, 1981 against income tax assessments for the years 1975, 1976 and 1977 in which the Minister of National Revenue disallowed the following amounts claimed by

John B Goetz:—This is an appeal by the appellant with respect to assessments of his income tax liability for his 1974 and 1975 taxation years, whereby the respondent reassessed the appellant’s income for the said years by reducing the amount of

D E Taylor:—These appeals were heard in Toronto, Ontario, on March 18, 1981 against income tax assessments for the years 1974, 1975, 1976 and 1977. The point at issue for the years 1974, 1975 and 1976 is identical (disal- lowed business

M J Bonner:—The appellant appeals from assessments of income tax for the 1974, 1975, 1976 and 1977 taxation years. The assessments in question were made on a rather peculiar basis. The additions to declared income, all of which were in dispute,

The Chairman:—The appeal of Dr Juan L Escudero is from tax assessments in respect of the 1975, 1976 and 1977 taxation years by which the Minister disallowed amounts of $10,057.22, $46,102.08 and $29,657 respectively, claimed by the appellant as business

The Chairman:—The appeal of Mr J M Léger is from a tax assessment with respect to the 1977 taxation year. There are two distinct issues in this appeal. The first issue is the interpretation to be given to section 110.1 of the