John B Goetz:—The issue in this appeal is simply whether the inclusion of the sum of $902.34 by way of dividends in pay out to the appellant on maturity of a life insurance policy in 1976 was income in that year.

John B Goetz:—This is an appeal by the appellant in respect of his 1974 taxation year, wherein the Minister of National Revenue disallowed deductions claimed by the appellant in the sum of $1,140 for the support of non-resident dependants, namely

John B Goetz:—This is an appeal by the appellant with respect to his 1977 taxation year wherein the Minister disallowed the deduction claimed for funds allegedly remitted to his mother and father. The appellant has lived in Canada for approximately

John B Goetz:—This is an appeal from an assessment by the Minister whereby the appellant was refused a deduction in the amount of $4,036 in respect of moving expenses claimed in his 1976 taxation year.

John B Goetz:—This is an appeal by the appellant against an assessment made by the Minister of National Revenue for his 1976 taxation year. The appellant conceded to the accuracy of paragraphs 2, 3, 4 and 5 of the respondent’s reply to

D E Taylor:—This is an appeal heard in Victoria, British Columbia, on January 24, 1980, against income tax assessments for the years 1975 and 1976 in which the Minister of National Revenue allowed no capital cost allowance (cca) with respect to

D E Taylor:—This is an appeal heard in Winnipeg on February 11, 1980, against an income tax assessment in which the Minister of National Revenue assessed to tax in the year 1977 the entire amount of $90,836 as a deemed

The Chairman:—The appeal of Mr John West is from income tax assessments in respect of the 1971, 1972, 1973, 1974 and 1975 taxation years whereby the Minister, along with interests on tax payable and penalties for late filing, imposed penalties pursuant

Guy Tremblay:— These three cases were heard in Vancouver, British Columbia, on February 23,1979. They were heard together pursuant to an order dated December 28, 1978, in the application of section 174 of the Income Tax Act.

D E Taylor:—This is an appeal heard in the City of Victoria, British Columbia, on January 21, 1980 against an income tax assessment for the year 1974 in which the Minister of National Revenue assessed to capital gains tax part of the