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

Roland St-Onge:—The appeal of Mr Richard Stead, which came before me on December 11, 1980 at the City of Victoria, BC, involves his 1976 and 1977 taxation years.

Roland St-Onge:—The appeal of Mr Leslie E Niemi came before me on May 6, 1980, at the City of Peterborough, Ontario, and the issue is whether the sale of land was an adventure in the nature of trade in the appellant’s 1975 taxation

Roland St-Onge:—The appeal of Mr Raymond R Roy came before me on December 8,1980 in the City of Victoria, BC and the issue is whether the appellant is allowed to deduct an amount of $703.50 as “Transport Employee Expenses’’, pursuant to paragraph

Guy Tremblay:—This case was heard in Toronto, Ontario, on October 2, 1980.

John B Goetz:—These appeals by the appellants for their 1974 taxation year. The appellants filed identical notices of appeals as they were partners in the operation of Sunnyslope Kennels, a business operated at 4696 South East Marine Drive, Burnaby,