D E Taylor [ORALLY]:—This is an appeal from Muriel Anne McGuire with respect to her 1979 and 1980 income tax returns.

D E Taylor:—This is an appeal heard in Calgary, Alberta, on May 26 and 2/, 1982, against income tax assessments dated December 12, 1979, for the years 1974, 1975 and 1976, in which the Minister of National Revenue made several substantial

Guy Tremblay:—This case was heard on April 29, 1982, at the City of London, Ontario.

The Assistant Chairman:—To the reported income of the appellant for the 1974 taxation year, was added a dividend in the amount of $237,405 paid to him by The Hamilton Tiger-Cat Football Club Limited (hereinafter referred to as the

M J Bonner:—This is an appeal from an assessment of income tax for the 1978 taxation year. The Minister, on assessment, included in the computa- tion of income a taxable capital gain which he found was realized as a consequence of a

John B Goetz:—This is an appeal with respect to the appellant’s 1976 taxation year. It was agreed by counsel that the appeals of Rosalind Wai-Yue Cheng Wong with respect to her 1976, 1977 and 1978 taxation years (80-

John B Goetz:—This is an appeal by the appellant with respect to its taxation year ending June 5, 1978.

M J Bonner [ORALLY]:—This is an appeal from an assessment of income tax for the 1979 taxation year. The issue is whether the Minister was correct in denying the deduction claimed by the appellant under paragraph 110(1)(h) of the Income

The Chairman [TRANSLATION]:—This appeal by Construction Sylvain Ltée is from an assessment by the Minister of National Revenue for the taxation year 1979. The point for decision in the case at bar is the fair market value of the appellant’s inventory

John B Goetz [ORALLY]:—I might point out Mr Midyette, that I have carefully examined the material in the file that was handed to me, your notice of appeal as well as the reply to the notice of appeal, and your appeal relates to