D E Taylor:—This is an appeal heard in the City of Winnipeg on February 12 and 13, 1980, against the following income tax assessment:

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 assessment for the year 1975 in which the Minister of National Revenue gave the following explanation for changes:

Your Capital Loss has been reduced by $ Nil.

Your interest income has been reduced by $1,026.12.

Your carrying charges have been reduced by $1,017.78.

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

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

Guy Tremblay:—This case was heard at Toronto, Ontario, on June 28, 1979.

The Chairman:—The appeals of Jager Holdings (Calgary) Ltd and Jager Homes Ltd from assessments in respect of the 1974 taxation year, were, at the request of the parties, consolidated and heard on common evidence in Calgary, Alberta on February 25, 1980.

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1974 taxation year.

M J Bonner:—In these appeals the appellant challenges the validity of reassessments of income tax for the 1970 and 1971 taxation years on the basis that they were made beyond the four year period named in section 53 of the Income

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on March 19, 1979.

The Chairman [TRANSLATION]:-This is an appeal by Mr Armand Montpetit from an income tax assessment for the 1974 taxation year, by which the respondent added to the appellant’s income for the year in question the sum of $90,461.45, as being the