M J Bonner:—Two issues are raised by this appeal from an assessment of income tax for the appellant’s 1974 taxation year. The first issue is whether a gain realized by the appellant on the sale of a house at 2277 Lakeshore Road in the City of

D E Taylor:—This is an application by Leo Lesage for an extension of time within which to file a notice of objection against income tax assessments for the years 1975, 1976 and 1977. The hearing was held in Winnipeg, Manitoba, on November 16, 1981, and

John B Goetz:—This is an appeal by the appellant with respect to his income tax assessments for the 1974, 1975, 1976 and 1977 taxation years.

D E Taylor [TRANSLATION]:—This appeal, heard in the city of Montreal, Quebec on November 18, 1980, was brought from an income tax assessment in which the Minister of National Revenue included in the calculation of the appellant’s income for 1976

Roland St Onge:—The appeal of Mr Allan J Darling came before me on November 12, 1981, in the City of Ottawa, Ontario and it has to do with interest expenses incurred in the appellant’s 1976 and 1977 taxation years.

John B Goetz:—This is an appeal with respect to the appellant’s 1977 taxation year.

D E Taylor:—This is an appeal heard in London, Ontario, on October 14, 1981, against an income tax assessment for the year 1977 in which the Minister of National Revenue assessed a gain of $206,643 realized on the sale of a parcel

D E Taylor:—Gentlemen, this will be the decision of the Board with regard to this matter just completed. i would normally take it and complete the appeal by writing my comments with regard to the merits of the issue itself. However, as

The Chairman:—The appeal of Mr Petrus J J Hendriks is from a tax reassessment dated August 17, 1979 by which the Minister, in computing the appellant’s income for 1975, added an amount of $28,000 received by the appellant as a loan from HVS

Guy Tremblay:—This case was heard in Montreal, Quebec, on May 14, 1981.