D E Taylor:—These appeals were heard on common evidence at the City of Ottawa on February 28 and 29,1980 and are against assessments for the year 1974 in which the Minister of National Revenue taxed on income rather than on capital

D E Taylor:—This application under section 167 of the Income Tax Act for an order extending the time within which notices of objection may be served in respect of the 1975,1976 and 1978 taxation years was heard in the

D E Taylor:—This is an appeal heard at the City of Victoria, British Columbia, on January 23, 1980, against an assessment for the year 1975 in which the Minister of National Revenue gave the following explanation for changes:

The Assistant Chairman:—This appeal was called for hearing recently at the City of Vancouver, BC. The appellant appealed to this Board from an assessment for income tax for each of the years 1973, 1974 and 1975. The respondent, apparently not

The Chairman:—The appeal of Roy Jorgenson Associates of Canada Limited, is from an assessment in respect of the 1974 and 1975 taxation years, during with the appellant sought to deduct amounts of $21,654.78 and $14,729.17 respectively as small business

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