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.

Delmer E Taylor:—This is an appeal heard in the City of London, Ontario, on November 5, 1979, against income tax reassessments in which the Minister of National Revenue disallowed as deductions for support of nonresident dependents, certain amounts claimed

John B Goetz:—This appeal is from a reassessment mailed to the appellant on November 28,1975, in respect of his 1974 taxation year. There are two facets to this appeal. The first issue is whether certain amounts paid to the appellant by

M J Bonner:—I will give my decision.

The President:—This the appeal of Pierre Belisle from an assessment in respect of the 1977 taxation year.

M J Bonner:—The appellant appeals from an assessment of income tax for the 1975 taxation year.