D E Taylor:—This is an appeal heard at Montreal, Quebec, on May 3, 1982, against an income tax assessment for the taxation year 1974, in which the Minister of National Revenue assessed to tax amounts advanced to the appellant by “Zeus

D E Taylor [TRANSLATION]:—This appeal, heard at Quebec City on February 2, 1982, was brought following tax assessments for 1977 and 1978. This decision, rendered on May 18, 1982, is the result.

D E Taylor [TRANSLATION]:—This decision, which was rendered on June 4, 1982, relates to the applications to extend the time for filing notices of objection to reassessments issued by the Minister of National Revenue against the applicants for the

John B Goetz:—This is an appeal by Stephen R Garness with respect to assessments for his 1977 and 1978 taxation years.

John B Goetz:—This is an appeal by the appellant with respect to its 1979 taxation year. The issue is whether the amount of $7,500 paid to two of the trustees is deductible pursuant to the provisions of paragraph 18(1 )(a) or 20(1

D E Taylor:—These are appeals heard on common evidence in London, Ontario, on June 14, 1982 against income tax assessments for the years 1976, 1977 and 1978 in the case of Vernon Boles, and for 1978 in the case of Marie Boles. While

D E Taylor:—These are appeals heard on common evidence in Montreal, Quebec, on May 4, 1982 against income tax assessments for the year 1975 in which the Minister of National Revenue added to each of the taxable incomes of the appellants

D E Taylor:—This is an appeal heard in Calgary, Alberta, on March 10, 1982 in connection with income tax assessments for the years 1977 and 1978. The Notice of Appeal reads in part as follows:

Roland St-Onge:—The appeal of Happy Valley Farms Ltd came before me on June 2, 1982 In Vancouver, British Columbia, and it concerns a real estate transaction with respect to the 1977 taxation year.

D E Taylor:—These are appeals from King Lee and Bic Lee, husband and wife, with respect to additional funds added by the Minister of National Revenue to their incomes for the years 1973, 1974 and 1975. In the assessments at issue, the