M J Bonner:—The appellant herein is a law partner of the appellant in Barry S Arbus v MNR. He too joined in the Silverthatch joint venture. The issues in these appeals are the same as in the Arbus appeals and the parties agreed that the outcome should also be the same. These appeals are therefore dismissed.

Appeal dismissed.

M J Bonner:—The appellant appeals from assessments for the 1974 and 1975 taxation years. On assessment the Minister disallowed an offset against income from other sources of losses sustained by the appellant as a member of a joint venture known

Guy Tremblay:—This case was heard in Montreal, Quebec, on September 9, 1980.

Guy Tremblay:—This case was heard in Toronto, Ontario, on April 1, 1980.

Guy Tremblay:—This case was heard in Toronto, Ontario, on April 1, 1980.

The Chairman:—By consent of both appellants and counsel for the respondent, the appeals of Vincent Grant Gough and Joyce Eleanor Gough from assessments in respect to the 1971, 1972, 1973 and 1974 taxation years were heard on common evidence.

M J Bonner:—This is an appeal from an assessment of income tax for the 1977 taxation year. On assessment the respondent included in the computation of the appellant’s income the sum of $1,800 paid to the appellant in November of 1977 by

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1977 taxation year. A claim made by the appellant for a deduction pursuant to paragraph 8(1)(g) of the Income Tax Act was denied by the

John B Goetz:—This is an appeal by the appellant in respect of her 1977 taxation year.

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1977 taxation year. The issue is whether the appellant was resident in Canada at any time during the year. The respondent contended that he was so resident