John B Goetz:—These are appeals with respect to assessments for the appellant’s 1976 and 1977 taxation years.

John B Goetz:—This is an appeal with respect to the appellant’s 1975 and 1976 taxation years against the respondent’s reassessments for the said years. The appellant was assessed by the Minister as being a person ordi- narily resident in Canada

John B Goetz:—This is an appeal from an income tax reassessment made by the Department of National Revenue with respect to the appellant’s 1972 and 1973 taxation years.

John B Goetz:— This is an appeal from an income tax assessment for the appellant’s 1976 taxation year. The appellant was a retired senior officer of a trust company and with his experience had considerable expertise in making investments.

Guy Tremblay [TRANSLATION]:—These cases were heard at Quebec City, Quebec on September 11, 1978. Following filing of pleadings by the parties, the case was taken under advisement on May 20, 1979.

D E Taylor:—These appeals were heard on common evidence at the City of Ottawa on February 28 and 29,1980 and are against assessments for the year 1974 in which the Minister of National Revenue taxed on income rather than on capital

D E Taylor:—This application under section 167 of the Income Tax Act for an order extending the time within which notices of objection may be served in respect of the 1975,1976 and 1978 taxation years was heard in the

D E Taylor:—This is an appeal heard at the City of Victoria, British Columbia, on January 23, 1980, against an assessment for the year 1975 in which the Minister of National Revenue gave the following explanation for changes:

The Assistant Chairman:—This appeal was called for hearing recently at the City of Vancouver, BC. The appellant appealed to this Board from an assessment for income tax for each of the years 1973, 1974 and 1975. The respondent, apparently not

The Chairman:—The appeal of Roy Jorgenson Associates of Canada Limited, is from an assessment in respect of the 1974 and 1975 taxation years, during with the appellant sought to deduct amounts of $21,654.78 and $14,729.17 respectively as small business