Guy Tremblay:—This case was heard in Toronto, Ontario, on March 31, April 1 and April 30, 1980.

The Chairman:—The appeal of Bay Centre Apartments Ltd is from a reassessment dated March 17, 1980, in respect of the 1974 taxation year by which the Minister of National Revenue revised the appellant’s taxable capital gain previously assessed on the

M J Bonner:—The appellant appeals from an assessment of income tax made September 24, 1976, for the 1975 taxation year.

The Chairman [TRANSLATION],:—The appeal of Mr Michel Lord against a tax assessment for the taxation year 1977 was heard at Ottawa on October 8, 1980.

Guy Tremblay [TRANSLATION]This case was heard at Quebec City, Quebec on February 21, 1980.

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on March 11, 1980.

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on October 15, 1979. The case was taken under advisement on January 9, 1980.

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on October 19, 1979. It was taken under advisement on January 7, 1980 after the last pleading had been filed.

Guy Tremblay [TRANSLATION]:—This case was heard on December 14, 1979 at Montreal, Quebec.

Guy Tremblay [Translation]:—This case was heard at Quebec City, Quebec on February 20, 1980.