The Chairman:—The appeal of Mr C George Johnston is from an income tax assessment in respect to the 1975 and 1976 taxation years.

John B Goetz:—This is an appeal by the appellant with respect to an assessment for his 1976 taxation year. This issue relates to the amount of capital gain of the appellant on the sale of two-quarters of farm land in the 1976

D E Taylor:—This is an appeal heard in Toronto, Ontario, on June 26, 1980, against income tax assessments for the years 1974 and 1975 in which the Minister of National Revenue assessed to tax in those years certain amounts received by the

Roland St-Onge [TRANSLATION]:—The appeals of Placements LTG Inc and Placements EQ Inc, formerly known as Evimbec Inc and Evaluations Immobilières du Québec Inc respectively, came on for hearing before me on January 28, 1980 at Quebec City, Quebec and were

John B Goetz:—This is an appeal by the taxpayer against his reassessment for the 1972 taxation year.

John B Goetz:—This is an appeal heard at the City of Penticton, British Columbia, on June 2, 1980, against an income reassessment for the 1975 taxation year. In assessing the appellant, the respondent stated as follows:

D E Taylor:— This is an appeal heard in Toronto, Ontario, on June 27,1980 against income tax assessments for the taxation years 1974 and 1976 in which the Minister of National Revenue disallowed certain amounts claimed by the appellant for

John B Goetz:—This is an appeal by the appellant with respect to an assessment for his 1977 taxation year whereby the Minister of National Revenue disallowed a claim for farming loss of $3,175.

D E Taylor:—This is an appeal heard in Toronto, Ontario, on June 24, 1980, against the imposition of a penalty on an income tax assessment for the year 1977. The assessment related to an amount of $5,037.58 on account of RRSP withdrawals

Guy Tremblay [TRANSLATION]:—These cases were heard on common evidence at Montreal, Quebec, on May 18, 1979 and December 12, 1979.