Guy Tremblay [TRANSLATION]:—This case was heard at Sherbrooke, Quebec on January 24, 1979.

The Assistant Chairman:—When the appeal by Wynndel Logging Co Ltd (hereinafter referred to as “Logging”) was called for hearing, counsel asked for an order that the evidence taken in this appeal be taken as the evidence in three other appeals,

Delmer E Taylor:—This is an appeal heard in Vancouver, British Columbia, on December 4, 1979, against income tax assessments for the years 1976 and 1977 in which the Minister of National Revenue taxed the appellant on the basis that Erickson

The Chairman:—These are appeals from two income tax assessments. The first is in respect of the income of the late Mr Robert McCubbin for the period of January 1,1975 to the date of his death on February 28, 1975. The second assessment is

The Chairman:—The appeal of Swire Enterprises Limited is from a reassessment dated January 26, 1977, by which the Minister disallowed capital cost allowance in the amount of $346.13 in the 1974 taxation year and also disallowed a terminal loss in the

Guy Tremblay:—

Roland St-Onge:—The appeal of Howden Brothers Construction Ltd came before me on October 10, 1979, at the City of Saskatoon, Saskatchewan.

Roland St-Onge:—The appeals of Mr John Flood and Mr Norman E Greenaway came before me on October 12, 1979, at the City of Saskatoon, Saskatchewan and were heard on common evidence.

Delmer E Taylor [TRANSLATION]:—This decision is being rendered following an application to the Tax Review Board for an extension of the time for appealing a tax assessment. The taxpayer is a chartered accountant and his ‘‘application for an extension

Delmer E Taylor [TRANSLATION]:—This appeal, which was heard in the City of Montreal, Quebec on October 9, 1979, was brought following tax assessments in which the Minister of National Revenue disallowed certain deductions the taxpayer had claimed for