The Assistant Chairman:—The appellant appealed to this Board from an assessment for income tax for the 1977 taxation year. In his income tax return for that year, he claimed as a deduction on account of alimony payments the sum of $12,170

John B Goetz:—These are appeals with respect to the appellant’s 1975 and 1976 taxation years relating to the sale of the most northerly 100 acres of the Southwest Quarter of section 24 in Township 36, in Range 5, West of the 3rd

Guy Tremblay [TRANSLATION]:—This case was heard on September 21, 1979 in Montreal, Quebec.

John B Goetz:—This is an appeal by the appellant with respect to an assessment for its taxation year ending August 31, 1976. The assessment relates to the classification of the building owned and constructed by the appellant. The appellant, in

John B Goetz:—This is an appeal by the appellant with respect to his tax assessment for the 1976 taxation year whereby the appellant claimed a married exemption of $890 on the basis that his wife’s net income for that year was $1,300.

John B Goetz:—This is an appeal by the appellant with respect to its tax assessment for the 1975 taxation year.

D E Taylor:—These are appeals heard on common evidence in the City of Montreal, Québec, against income tax assessments for the years 1972 to 1976 inclusive for Industrial Fasteners Ltd (hereinafter referred to as “industrial”) and for the years

M J Bonner:—These appeals were heard together on common evidence. Each appellant appeals from assessments of income tax for the 1972 and 1973 taxation years.

Roland St-Onge:—The appeals of Patricia A Murphy and Kenneth J Murphy, and their company, Murphy Hotel Enterprises Ltd, came before me on August 27 and 28, 1980, at the City of

Roland St-Onge:—The appeals of Mr Harold Stanton Hadley came before me on October 14 and 15,1980, at the City of Toronto, Ontario and the issue is whether the appellant is allowed to claim more than the $5000 limit under section 31 of the