The Assistant Chairman:—On or about April 25, 1980, the above-named applicant filed an application pursuant to section 167 of the Income Tax Act SC 1970-71-72, c. 63 as amended, to have the Tax Review Board, pursuant to

Guy Tremblay:—Cette cause fut entendue à Sudbury (Ontario) le 15 juin 1981.

D E Taylor:—This is an appeal heard in the City of Vancouver, British Columbia, on May 6, 1981 against an income tax assessment for the year 1976 in which the Minister of National Revenue disallowed as an expense an amount of $100,000

D E Taylor—This is an appeal heard in the City of Vancouver, British Columbia, on May 4, 1981, against an income tax assessment for the year 1978 in which the Minister of National Revenue disallowed as a deduction the claim made for

Guy Tremblay:—This case was heard in Toronto, Ontario, on March 31, April 1 and April 30, 1980.

The Chairman:—The appeal of Bay Centre Apartments Ltd is from a reassessment dated March 17, 1980, in respect of the 1974 taxation year by which the Minister of National Revenue revised the appellant’s taxable capital gain previously assessed on the

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.