Guy Tremblay:—This case was heard in Toronto, Ontario, on June 27, 1979.

The Assistant Chairman:—Rene de la Roche (hereinafter called the “appellant”) has appealed to this Board from an assessment for income tax for each of the years 1973 and 1974. The appellant was divorced from his former wife, Isobel de la Roche

The Assistant Chairman:—The Minister of National Revenue applied to this Board for the determination of a question, which question is set forth in the application. As the answer to the question affected Vernon W Yorgason (the “former husband”) and

Roland St-Onge:—The appeal of Produce Processors Limited came before me on May 5 and 7, 1980, in the City of Peterborough, Ontario, and also whether some assets are in Class 29 or Class 8 and also whether the appellant company was a

D E Taylor:—This is an appeal heard in the City of Toronto, Ontario, on April 16, 1980, against income tax assessments for the years 1974 and 1975 in which the Minister of National Revenue disallowed certain deductions claimed by the appellant

M J Bonner:—From 1964 to 1975 the appellant was an officer, director and one of a small group of shareholders of a company called “BP”, which carried on the business of a general insurance agency.

John B Goetz:—This is an appeal from an assessment for income tax for the 1976 taxation year of the appellant.

Roland St-Onge:— The appeals of Kulbir Dhoat came before me on March 4, 1980, at the City of Toronto, Ontario and the issue is personal exemptions disallowed by the respondent for monies paid by the appellant for the support and maintenance

M J Bonner:—These are appeals from assessments of income tax for the 1975 and 1976 taxation years. On assessment the respondent disallowed deductions of $1,101 and $1,278 respectively, each being part of a larger amount claimed by the appellant in

M J Bonner:—The appellant appeals from assessments of income tax for the 1972 to 1975 taxation years. His position is that the Minister improperly disallowed the carry forward of non-capital losses incurred in 1971. The non-capital losses were said