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

Guy Tremblay:—This case was heard at Quebec City, Quebec on April 20, 1979.

John B Goetz:—This an appeal by the appellant with respect to her 1975 taxation year. The appellant was assessed on the basis that she received a benefit in the amount of $994 as a result of going on tour sponsored by the

Roland St-Onge:—The appeal of Rev H Getkate came before me on May 7, 1980 at the City of Peterborough, Ontario, and the issue is whether he is allowed to deduct an amount of $200 as a charitable donation in his 1976 taxation year.

The Assistant Chairman:—In 1973 William T Harvey (the appellant) was an employee of a manufacturing concern which manufactured a product under licence from Tranter, inc (hereinafter called “Tranter”), a Michigan corporation. The appellant was in the sales aspect

John B Goetz:—These are appeals with respect to the appellants’ 1974 taxation year. In assessing the appellants, the Minister relied, inter alia, upon paragraphs 18(1)(a) and (e) of the Income Tax Act, SC 1970-71-72, c