The Chairman:—The appeal of Mr Claus Jensen is from an income tax assessment with respect to the 1975 taxation year and was, by agreement, of the parties, heard on common evidence and simultaneously with that of Mrs Heather G Jensen.

D E Taylor [TRANSLATION]:—This appeal which was heard in the city of Montreal (Quebec) on June 10, 1980, was brought following tax assessments in which the Minister of National Revenue refused to allow certain deductions for “meals and lodging”

D E Taylor: [Translation]—This appeal, which was heard in Montreal (Quebec) on June 13, 1980, was brought following an assessment for the year 1973 in which the Minister of National Revenue refused to allow a deduction of $9,833.89 claimed by

D E Taylor: [Translation] —This appeal which was heard in the city of Montreal (Quebec) on June 11, 1980, was brought following tax assessments in which the Minister of National Revenue refused to allow the taxpayer to deduct the following

D E Taylor:[Translation]— This decision is delivered in response to an application to the Tax Review Board for an extension of the time limit for objecting to the tax assessments for 1972, 1973 and 1974. The application is dated March 13, 1980

M J Bonner:—The appellant appeals from assessments of income tax for the 1975 and 1976 taxation years. In the computation of income he claimed the following amounts as deductions and was disallowed the amounts hereafter indicated.

Roland St-Onge:—The appeal of SBI Properties Limited came before me on January 23, 1981, at the City of Montreal, Quebec and the issue is whether the appellant is allowed to report a portion of its income as being “active” and another portion

The Chairman:—The appeal of Mr John J Froese is from income tax reassessments dated May 26, 1978 and June 7, 1979, with respect to the 1971 taxation year by which the Minister of National Revenue added to the appellant’s income an amount of

D E Taylor:—This is an appeal heard in Toronto, Ontario, on February 27, 1981 against an income tax assessment for the year 1973 in which the Minister of National Revenue added an amount of $49,362.17 to the declared income of the

D E Taylor:—This is an appeal against income tax assessments for the years 1968 to 1973 inclusive, heard in the City of Montreal on February 4 and 5, 1981. The documentation, testimony and evidence presented at the hearing were partly in