D E Taylor:—This is an appeal heard in Halifax, Nova Scotia, on July 28 and 29, 1981, against income tax assessments based upon net worth comparisons for the years 1974, 1975, 1976 and 1977. The Minister of National Revenue had increased

D E Taylor:—This is an application by the Minister of National Revenue under paragraph 174(3)(a) of the Income Tax Act, SC 1970-71-72, c 63, as amended, for:

Guy Tremblay:—This case was heard in Montreal, Quebec on May 30, 1980.

The Chairman:—The appeal of Kadon Development Corporation is from an assessment with respect to the 1977 taxation year by which the Minister considered as income the appellant’s active business profit in the amount of $33,878 realized from the sale of a

The Chairman:—The appeal of Norman B Boychuk is from an assessment with respect to the appellant’s 1978 taxation year.

John B Goetz:—This is an appeal by the appellant with respect to his taxation years 1972, 1973, 1974, 1975 and 1976. The appellant claims he should have been allowed capital cost allowance commencing in his 1972 taxation year and ending in

The Chairman:—The appeals of Mahmud Ghadban, with respect to the 1972, 1973, 1974 and 1976 taxation years, are from assessments based on the computation of the appellant’s income on a net worth basis for the period of 1971 to 1976 and as a

Roland St Onge:—The appeal of Independent Gas Service Inc and that of its principal shareholder, Mr François Durocher, came before me on Febu- ary 14 and 15, 1980 at Montreal, Quebec and on May 20 and 23, 1980 in Quebec City, Quebec,

Guy Tremblay [TRANSLATION]:—This case was heard on May 27 and 28, 1980 in Montreal, Quebec.

D E Taylor:—This is an appeal heard in Halifax, Nova Scotia, on July 28, 1981 against an income tax assessment for the year 1978 in which the Minister of National Revenue did not apply the averaging provisions of subsection 118(1) of the