D E Taylor:—This is an appeal heard in London, Ontario, on April 6, 1981, against income tax assessments for the years 1976 and 1977 in which the Minister of National Rvenue disallowed an amount of $150,000 charged as “management salary” for

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1974 taxation year. On assessment the Minister included in the computation of the appellant’s income the entire profit from the operation of the Central Hotel in

D E Taylor:—This appeal was heard in Vancouver, British Columbia, on May 7, 1981. The facts upon which the parties were in agreement included:

— The appellant is a self-employed plumbing contractor.

— He did not file income tax returns for the years 1973 to 1976.

— By arbitrary assessment the respondent determined the appellant’s taxable income for the years in question to be as follows:

Guy Tremblay:—This case was heard in Toronto, Ontario, on September 30, 1980.

Guy Tremblay:—This case was heard in Montreal, Quebec, on November 7, 1980.

D E Taylor:—This is an appeal heard in Vancouver, British Columbia, on May 6, 1981 against an income tax assessment for the year 1977 in which the Minister of National Revenue included in the taxpayer’s income as a benefit under paragraph

D E Taylor:—This is an appeal heard in the City of Toronto, Ontario, on March 20, 1981, against an income tax assessment for the year 1974 in which the Minsister of National Revenue assessed to tax the amount received from billing and

D E Taylor:—This is an appeal heard in Vancouver, British Columbia, on May 4, 1981, against income tax assessments for the years 1971, 1972 and 1973 in which the Minister of National Revenue disallowed claims for rental losses made by the

D E Taylor:—This is an appeal heard in the City of London, Ontario, on April 6, 1981, against an income tax assessment in which the Minister of National Revenue increased the income of the appellant for the year 1977 by an amount of

The Chairman:—The appeal of Mr William H C Milner is from an assessment with respect to the 1977 taxation year.