Guy Tremblay [TRANSLATION]:—This case was heard on May 27 and 28, 1980 in Montreal, Quebec.

D E Taylor:—This is an appeal heard in Halifax, Nova Scotia, on July 28, 1981 against an income tax assessment for the year 1978 in which the Minister of National Revenue did not apply the averaging provisions of subsection 118(1) of the

D E Taylor:—This is an appeal heard in Halifax, Nova Scotia, on July 30, 1981 against income tax assessments for the years 1977 and 1978 in which the Minister of National Revenue disallowed losses incurred in race car operations. The notice

D E Taylor:—This is an appeal heard in Halifax, Nova Scotia, on July 29, 1981 against income tax assessments for the years 1977 and 1978 in which the Minister of National Revenue disallowed the amounts of $9,165.62 and of $7,187.82 respectively

The Assistant Chairman:—By reassessments, one for each of the 1974 to 1977 taxation years inclusive, the respondent added to the income of the appellant (hereinafter called “Janes” or the “appellant”) the sums of $6,959, $7,505, $9,591 and $10,312

D E Taylor:—These are appeals heard on common evidence at the City of Montreal, Québec, on June 3, 1981, against income tax assessments for the year 1977 in which the Minister of National Revenue disallowed as an expense for administration

D E Taylor:—These are appeals heard on common evidence in Montreal on June 3, 1981, against income tax assessments for the year 1974 in the case of Atomic Truck Cartage Ltd. (“Atomic”); for the years 1974, 1975, 1976, 1977 and 1978 in

D E Taylor:—This is an appeal heard in the City of London, Ontario, on June 24, 1981 against income tax assessments for the years 1975, 1976, 1977 and 1978. The issue is detailed in the notice of appeal, and the reply to notice

D E Taylor:—This is an appeal heard in London, Ontario, on June 23, 1981 against income tax assessments for the years 1976, 1977 and 1978 in which the Minister of National Revenue disallowed certain expenses claimed against commission income for

D E Taylor:—This is an appeal heard in the City of London, Ontario, on June 25, 1981, against an income tax assessment for the year 1978. There were two specific matters placed in issue — the taxpayer had reported accrued interest income