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

D E Taylor:—This is an appeal heard in the City of London, Ontario, on June 24, 1981 against income tax assessments for the years 1975, 1976, 1977 and 1978. The issue is detailed in the notice of appeal, and the reply to notice

D E Taylor:—This is an appeal heard in London, Ontario, on June 23, 1981 against income tax assessments for the years 1976, 1977 and 1978 in which the Minister of National Revenue disallowed certain expenses claimed against commission income for

D E Taylor:—This is an appeal heard in the City of London, Ontario, on June 25, 1981, against an income tax assessment for the year 1978. There were two specific matters placed in issue — the taxpayer had reported accrued interest income

D E Taylor:—This is an appeal heard in the City of London, Ontario, on June 22, 1981, against the imposition of penalty in an income tax assessment for the year 1978. The notice of objection gives details regarding the appeal:

The Chairman:—Because of their participation in some common transactions which are in issue, the appeals of George Lorenzon, Matteo Francilia and Narario Matino were, on request, heard simultaneously. Messrs Francilia and Matino were called as witnesses and gave

D E Taylor:—This is related to an appeal against an income tax reassessment issued on September 29, 1979 for the year 1971. Many of the documents and much of the testimony at the hearing were in the French language but since the

Roland St-Onge [TRANSLATION]:—The appeals of Messrs Jean-Yves Trottier and Jean-Paul Carrier came on before me on October 31, 1980 in the city of Montreal, Quebec. It is necessary to determine whether the sum of $6,500 received by each from his employer

D E Taylor:—This is an appeal heard in the City of Montreal, Quebec, on June 2, 1981, against an income tax assessment for the year 1972 in which the Minister of National Revenue denied the small business deduction available under subsection