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.

M J Bonner:—The appellant appeals from assessments of income tax for the 1977 and 1978 taxation years. In October 1967 the appellant purchased a parcel of land, about six acres in area, located on the outskirts of Thunder Bay. He bought

The Chairman:—The appeals of Mr Alex Mills are from income tax assessments with respect to the 1973 and 1974 taxation years.

John B Goetz:—This is an appeal with respect to two assessments of the appellant’s liability pursuant to section 160 of the Income Tax Act, SC 1970- 71-72, c 63, as amended. The notices of assessment were dated March 7,

Guy Tremblay [Translation]:—This case was heard at Montreal, Quebec on January 21, 1980.