Guy Tremblay:—This case was heard in Toronto, Ontario, on April 2, 1980.

D E Taylor:—This appeal was heard at the City of Winnipeg, Manitoba, on February 14, 1980, and is against an assessment for the year 1977 in which the Minister of National Revenue disallowed an amount of $292.97 claimed for automobile expenses.

Roland St Onge [TRANSLATION]:—The appeal of Mr Jean Louis Tessier came before me on February 11, 1980 in Montreal, Quebec.

Roland St-Onge:—The appeal of Phyllis D Boadway came before me on October 12, 1979 at the City of Saskatoon, Sask.

D E Taylor:—This is an appeal heard at a special sitting of the Board held in the City of Toronto, Ontario, on February 20, 1980 against an income tax reassessment for the year 1975 in which the Minister of National Revenue gave the

D E Taylor:—This is an appeal heard at the City of Toronto, Ontario, on February 20, 1980 against an income tax reassessment for the year 1975 in which the Minister of National Revenue reassessed the taxpayer on the following basis:

Your interest income has been reduced by $978.75.

Your carrying charges have been reduced by $965.34.

Your interest and dividend income deduction has been reduced by $978.75 as there was no bona fide acquisition or disposition of the bonds.

D E Taylor:—This is an appeal heard at a special sitting of the Board held in the City of Toronto, Ontario, on February 19, 1980 against an income tax reassessment for the year 1975 in which the Minister of National Revenue gave the following explanation for changes:

Your claim for capital loss has been adjusted to nil.

Your interest income has been reduced by $725.

Your carrying charges have been reduced by $715.07.

D E Taylor:—This is an appeal heard at a special sitting of the Board held in the City of Toronto, Ontario, on February 19, 1980 against an income tax reassessment for the year 1975 in which the Minister of National Revenue gave the following explanation for changes:

Your claim for a capital loss has been adjusted to nil.

Your interest income has been reduced by $1,065.65.

Your carrying charges have been reduced by $1,058.30.

D E Taylor:—This is an appeal heard at a special sitting of the Board held in the City of Toronto, Ontario, on February 19, 1980 against an income tax reassessment for the year 1975 in which the Minister of National Revenue gave the following explanation for changes:

Your interest income has been reduced by $956.68.

Your carrying charges have been reduced by $1,017.12.

Your capital loss has been reduced by $25.00.

D E Taylor:—These appeals were heard on common evidence in the City of Toronto, Ontario, on February 19,1980, and the issue in each case is identical, although there is a slight difference in the amounts involved. The appeals are against income tax assessments for the year 1975 in which the Minister of National Revenue provided the following information in making changes:

Lynne Judith Salsberg

Your capital loss has been reduced by $81.20.