Roland St-Onge:—In this appeal, the parties have agreed to file an agreed statement of facts and to send written submissions.

The agreed statement of facts reads as follows:

D E Taylor:—This is an appeal heard in the City of Toronto, Ontario, on September 23, 1980, against an income tax assessment for the year 1976 in which the Minister of National Revenue disallowed a claim on the income tax return in

D E Taylor:—This is an appeal heard in the City of Toronto, Ontario, on September 23,1980, against an income tax assessment for the year 1972 in which the Minister of National Revenue adjusted the income of the appellant so that

Roland St-Onge:—The appeal of Mr Craig Nuttall came before me on June 9, 1980, at the City of Thunder Bay, Ontario and the issue is whether he wilfully attempted to evade payment of the tax payable by him under Part I of the

Roland St-Onge:— The appeals of Beverley and Eugene Henderson came before me on October 16 and 17, 1980, at the City of Toronto, Ontario and were heard on common evidence. The issue is whether the appellants failed to report income on

John B Goetz:—It was agreed when these appeals were called for hearing that these appeals would abide the decision in the appeal of Agri Holdings Limited v MNR. For the reasons given therein, copy of which is attached, these appeal are dismissed.

Appeals dismissed.

John B Goetz:—This is an appeal by the appellant with respect to its 1973 taxation year. It has been agreed by counsel that all evidence adduced in this appeal will apply to the appeals of: Wilstan Construction Limited, Ruland Realty Limited,

The Chairman:—The appeal of Mr Wilhelm J Kok is from an income tax assessment by which the respondent added to the appellant’s income for 1978 an amount of $6,128.55 as income from employment, whereas the appellant contends that the said amount was

M J Bonner:—The appellant is a company formed by an amalgamation which took place in 1977. It appeals from assessments of income tax for the 1972 to 1975 taxation years of one of its predecessor corporations, United Trust Company (hereinafter

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec (Québec) on May 23, 1979.