M J Bonner:—The appellant appeals from an assessment of income tax made September 24, 1976, for the 1975 taxation year.

The Chairman [TRANSLATION],:—The appeal of Mr Michel Lord against a tax assessment for the taxation year 1977 was heard at Ottawa on October 8, 1980.

Guy Tremblay [TRANSLATION]This case was heard at Quebec City, Quebec on February 21, 1980.

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on March 11, 1980.

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on October 15, 1979. The case was taken under advisement on January 9, 1980.

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on October 19, 1979. It was taken under advisement on January 7, 1980 after the last pleading had been filed.

Guy Tremblay [TRANSLATION]:—This case was heard on December 14, 1979 at Montreal, Quebec.

Guy Tremblay [Translation]:—This case was heard at Quebec City, Quebec on February 20, 1980.

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