D E Taylor:—This is an appeal heard in the City of Montreal, Québec, on June 10, 1980 against an income tax assessment for the year 1977 in which the Minister of National Revenue assessed an amount of $70,650 to tax with the

The Chairman [TRANSLATION]:—This appeal was brought by Mr Mario Bouchard against an assessment for the 1977 taxation year. In the notice of objection and the notice of appeal two parties were disputed:

The Assistant Chairman:—When Dr Egan (the appellant) filed his 1977 income tax return he claimed, as a deduction in computing his net income, a payment which he had made into a registered retirement savings plan (hereinafter called an “RRSP”) for

The Assistant Chairman:— By reassessment for the 1977 taxation year, the Minister of National Revenue (respondent) added to the income of B & D Insulation Limited (referred to herein as “B & D” or the “appellant”) the sum of

Guy Tremblay [TRANSLATION]:—This application was heard at Montreal, Quebec on September 17,1979. The appellant was to file a written plea before November 15, 1979 but has not yet done so.

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.