D E Taylor:—These are appeals heard on common evidence in Toronto, Ontario, on September 22, 1980 against income tax assessments in which the Minister of National Revenue treated certain amounts as income of the appellants rather than as income of

John B Goetz:—The Minister of National Revenue has made application for a determination of a question of law and fact with respect to money received by Tom D MacKenzie when separating from a company known as Moore-McLean Corporate Insurance Agency

M J Bonner:—In this appeal it is necessary to determine the size of the land component of the appellant’s principal residence. The appellant’s home, situated on about eleven acres of land, was sold in 1973. The respondent assessed tax on the

The Chairman:—The appeals of Merban Capital Corporation Limited from an assessment in respect of the 1974 taxation year and Michael F K Carter and George H Montague from assessment in respect of the 1973 and 1974 taxation years were heard, by agreement on common

D E Taylor:—This is an appeal heard in the City of Winnipeg, Manitoba, on October 20,1980, against an income tax assessment for the year 1975. In filing his 1975 income tax return the appellant enclosed therein a T-4 Statement of Remuneration Paid issued by

M J Bonner:—The appellant appeals from assessments of income tax and penalties for the 1974 and 1975 taxation years.

During the years in question the appellant carried on the business of a dealer in scrap.

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on August 21 and 22, 1979 on common evidence with the appeals of Dr Eugene Lalande (76-259 and 78-822).

Guy Tremblay [TRANSLATION]:—These appeals (76-259 and 78-822) were heard on common evidence with the case of Dr Hubert Watelle (78-744) at Montreal (Quebec) on August 21 and 22, 1979.

D E Taylor:—These are appeals heard on common evidence in Toronto, Ontario, on July 29, 1980 against income tax assessments for the years 1974 and 1975. The point at issue is whether the gain realized on the sale of certain real property

Roland St-Onge [TRANSLATION]:—The appeal by the Comité paritaire de l’industrie de l’automobile de Montreal et du district came before me on November 7, 1979 in the city of Montreal, Quebec, and the issue is whether the appellant, which is not an