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.

Guy Tremblay [TRANSLATION]:—These cases were heard on common evidence at Montreal, Quebec on November 17, 1977 and November 10, 1978. They were taken under advisement on January 20, 1979 after pleadings had been filed.

John B Goetz:—This is an appeal heard at the sittings of the Board in Penticton, British Columbia on June 3, 1980, whereby the appellant has appealed against reassessments for the 1973, 1974, 1975 and 1976 taxation years. Specifically, the Minister of National Revenue gave the following explanation for the reassessments:

John B Goetz:—This is an appeal heard at a sittings of this Board in Penticton, British Columbia on June 3, 1980, in which the appellant appeals against her reassessments for the 1973, 1974, 1975 and 1976 taxation years. The Minister of National Revenue gave the following explanation for the reassessments:

John B Goetz:—This is an appeal heard at a sittings of this Board in Penticton, British Columbia, on June 3, 1980, in which the appellant appeals against her reassessments for the 1973,1974,1975 and 1976 taxation years.

This appeal was heard on common evidence with the appeals of Thomas J Collins, Charles G Holmes and Gloria Lim.

M J Bonner:—The appellant appeals from assessments of income tax for the 1975 and 1976 taxation years. During those years the appellant was employed as a union representative by the British Columbia Council of the Retail Wholesale & Department

M J Bonner:—When this appeal was called for hearing the agent for the Appellant and counsel for the Minister agreed that the outcome should be the same as in the appeals of Cornelius Visser (79-1169). They stated that the circumstances giving rise to this appeal were indistinguishable from the circumstances of the Visser appeals. This appeal will therefore be dismissed.

Appeal dismissed.

M J Bonner:—When these appeals were called for hearing the agent for the Appellant and counsel for the Minister agreed that the outcome should be the same as in the appeals of Cornelius Visser (79-1169). They stated that the circumstances giving rise to this appeal were indistinguishable from the circumstances of the Visser appeals. This appeal will therefore be dismissed.

Appeal dismissed.

M J Bonner:—When this appeal was called for hearing the agent for the Appellant and counsel for the Minister agreed that the outcome should be the same as in the appeals of Cornelius Visser (79-1169). They stated that the circumstances giving rise to this appeal were indistinguishable from the circumstances of the Visser appeals. This appeal will therefore be dismissed.

Appeal dismissed.