Guy Tremblay:— This case was heard in Vancouver, BC on February 21 and 22, 1979.

The Assistant Chairman:—When CFTO TV Limited (hereinafter called the “appellant”) filed its income tax return for each of its fiscal years 1971, 1972, 1973 and 1974, on the statement entitled “Reconciliation of Net Income per Financial Statements with

Guy Tremblay:—This case was heard in Ottawa, Ontario, on December 6, 1978, on common evidence with the case of George W Martin (File No 77-346).

M J Bonner:—I will now give my decision. This is an appeal from assessments of income tax for the 1972 to 1975 taxation years, both inclusive.

Delmer E Taylor:—This is an appeal heard in the City of Vancouver, British Columbia, on December 3, 1979, against an income tax assessment in which the Minister of National Revenue disallowed the $1,000 pension deduction claimed by the appellant for

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

Delmer E Taylor:—This is an appeal against several items in income tax assessments for the years 1974 and 1975. It was heard in the City of London, Ontario, on November 8, 1979. At the commencement of the hearing, counsel for the

Guy Tremblay:—This case was heard in Vancouver, BC on February 20, 1979. Following the written submissions, this case was taken under advisement on April 27, 1979.

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

Guy Tremblay [TRANSLATION]:—This case was heard at Québec City, Québec on April 17 and October 15, 1979.