D E Taylor—This is an appeal heard in the City of Vancouver, British Columbia, on May 4, 1981, against an income tax assessment for the year 1978 in which the Minister of National Revenue disallowed as a deduction the claim made for

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.