M J Bonner:—The appellant appeals from assessments of income tax for the 1977 and 1978 taxation years. On assessment the Minister disallowed an investment tax credit claimed for 1977 and he allowed a lesser credit than was claimed for 1978.

D E Taylor:—These appeals, heard on common evidence in Vancouver, BC, were against income tax assessments for the years 1973, 1974, 1975 and 1976 in which the Minister of National Revenue reclassified certain reported profit arising out of real

Guy Tremblay:—This case was heard in Montreal, Quebec, on May 14, 1981. It was taken under advisement on August 12, 1981, when the last document of the submissions was received by the Board.

M J Bonner:—The appellant appeals from assessments of income tax for the 1977 and 1978 taxation years. He claimed investment tax credits under subsection 127(5) of the Income Tax Act in respect of the capital cost to him

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on February 21, 1980. It was taken under advisement on May 8, 1980 after final pleadings were filed by the parties.

Guy Tremblay [TRANSLATION]:—These cases were heard on common evidence on March 20, 1979 at Montreal, Quebec.

Guy Tremblay:—This case was heard in Edmonton, Alberta on June 1, 1981.

D E Taylor:—This appeal was heard in Toronto, Ontario, on September 22, 1981 and is against income tax assessments for the years 1974 and 1975 In which the Minister of National Revenue taxed the profits from a business as a sole

D E Taylor:—This is an appeal heard in Toronto, Ontario, on September 23, 1981, against an income tax assessment for the year 1976 in which the Minister of National Revenue included in the income of the appellant an amount of $24,851 as

John B Goetz:—These are appeals with respect to the appellant’s income tax liability for her 1973 and 1975 taxation years.