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

D E Taylor:—This is the appeal of Frank E Smith with respect to the 1975, 1976 and 1977 taxation years.

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.