The Chairman:—This is the appeal of Mr J Vincent Toolsie from income tax assessments in respect to the 1973, 1974 and 1975 taxation years.

The Chairman:—This is an appeal of Mr Ralph Brady from income tax assessments in respect of the 1969, 1970, 1971, 1972 and 1973 taxation years.

The Chairman [TRANSLATION]:—This is an appeal by Mr Paolo Violi against tax assessments for the 1971, 1972, 1973 and 1974 taxation years.

The Assistant Chairman:—Once again, as in many other appeals, the question as to whether or not the income of a corporation for the year is “from an active business’’ is the issue in this appeal. If the income in question is from an

M J Bonner:—I will now give the reasons for my decision in the Valani appeals.

The Chairman:—This is the appeal of Mr Arthur Ballantyne from income tax assessments in respect to the 1974 and 1975 taxation years, by which the Minister in adjusting the appellant’s reported income added a taxable capital gain of $7,710.75 for 1974

The Chairman:—The appeal of Donald Kilgour Campbell from an assessment in respect of the 1975 taxation year was heard on common evidence with that of Stanley M Smith.

The Assistant Chairman:— The Minister of National Revenue (the respondent), for each of the years 1972, 1973 and 1974, added to the reported income of William J Legere (the appellant) an amount being part of the amount which a corporation,

Delmer E Taylor:—This is an appeal heard in Victoria, British Columbia, on January 1,1980 against income tax assessments for the years 1975 and 1976. In 1975, the Minister of National Revenue increased the taxable income of the appellant by an

Roland St-Onge [TRANSLATION]:—The appeal of Mr Lucien Barbeau came before me on December 4,1979 in Quebec City, Quebec. The point at issue is whether the respondent was justified in imposing penalties on the appellant in respect of his 1973, 1974, and