The Chairman [TRANSLATION]:—With the consent of the parties, the appeals of Mr Charles Caron and Mrs Mariette Dumais from the assessments for the 1972, 1973 1974 and 1975 taxation years were heard on common evidence.

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

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

Guy Tremblay:—This appeal was heard in London, Ontario, on April 27, 1982.

D E Taylor:—This is an appeal heard June 17, 1982 in London, Ontario, against an income tax assessment for the year 1979 in which the Minister of National Revenue added an amount of $5,000 to the reported taxable income of the appellant

D E Taylor:—This is an appeal by Robert W McMillan, chartered accountant, with respect to the 1980 taxation year. I would note that by agreement between the parties, and specifically at the request of the appellant, the mat- ter has been

D E Taylor:—This is an appeal from Nan M Goodwin with respect to her 1976 tax return. The single matter at issue brought before the Board is the fair market value on December 31, 1971, of 10.65 acres of land that was sold by

The Assistant Chairman:—The appellant appeals from an income tax assessment with respect to his 1978 taxation year. He was, for a period of time commencing in February 1977 and terminating in January 1978, in partnership with A Peter Sawler, carrying

Roland St-Onge [Translation]:—The appeal of Les Immeubles Roussin Ltée came before me on May 11,1982 in Quebec City, Province of Quebec.

D E Taylor [TRANSLATION]:—This decision was rendered on June 4, 1982 following an application to the Tax Review Board for an extension of the time within which an appeal might be instituted from a tax assessment for 1976. The application, dated