John B Goetz:—This is an appeal by the appellant with respect to his taxation years 1972, 1973, 1974, 1975 and 1976. The appellant claims he should have been allowed capital cost allowance commencing in his 1972 taxation year and ending in

The Chairman:—The appeals of Mahmud Ghadban, with respect to the 1972, 1973, 1974 and 1976 taxation years, are from assessments based on the computation of the appellant’s income on a net worth basis for the period of 1971 to 1976 and as a

Roland St Onge:—The appeal of Independent Gas Service Inc and that of its principal shareholder, Mr François Durocher, came before me on Febu- ary 14 and 15, 1980 at Montreal, Quebec and on May 20 and 23, 1980 in Quebec City, Quebec,

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