Roland St-Onge:—The appeal of the company, Clarence Daigle et Fils Ltée, came before me on July 8, 1981, in the city of Fredericton, New Brunswick, and the issue is whether the appellant is allowed to claim an investment tax credit, within the

M J Bonner:—The appellant appeals from an assessment of income tax for the 1977 taxation year. The appeal raises two issues:

John B Goetz:—This is an appeal with respect to the appellant’s income tax assessments for the taxation years 1974, 1975 and 1976.

Guy Tremblay [Translation]:—These cases were heard in Quebec City, Quebec on March 21, 1978, November 27, 28, 29 and 30 and December 1, 1978, and April 23, 24, 25, 26 and 27, 1979. The Board took this case under advisement on February 4,

John B Goetz:—This is an appeal with respect to an income tax assessment for the appellant’s 1974 taxation year.

John B Goetz:—This is an appeal by the appellant from his assessments for his income tax liability for the years 1977 and 1978, whereby the Minister has disallowed deductions on automobile expenses in the amount of $1,517 and $813 in 1977

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