The Assistant Chairman:—These two cases were called for hearing at 9:30 am on July 6, 1982, at Toronto, Ontario. Because of the judgments which were given that day, it is considered best to write short reasons. The Notices of Appeal were

Roland St-Onge:—The appeals of Fred Berman, Susan Lovik (formerly Susan Berman) and Sophie Harris came before me on June 4, 1982, in the City of Vancouver, British Columbia and it was agreed between the parties that the appeals be heard on common

Guy Tremblay (TRANSLATION):—This case was heard at Montreal, Quebec on March 30, 1982.

Guy Tremblay [TRANSLATION]:—These cases were heard on common evidence at Montreal, Quebec on September 25, 1981.

M J Bonner [Orally]:—This is an appeal from the assessment of income tax for the 1979 taxation year.

D E Taylor:—This is an appeal heard in Montreal, Quebec, on May 5, 1982 against an income tax assessment for the year 1979 in which the Minister of National Revenue disallowed an amount claimed by the appellant pursuant to the provisions

D E Taylor:—These appeals, heard in Winnipeg, Manitoba, on March 18th and 19th, 1982, are against income tax assessments for the years 1975 and 1976 in which the Minister of National Revenue added certain amounts to the taxable income of the

The Chairman:—The appeals of Mr Rand Berg are from reassessments with respect to the 1976 and 1977 taxation years. By notices of reassessment dated March 19, 1979, the Minister of National Revenue added to the appellant’s farm income, the farm income reported by

The Chairman [TRANSLATION]:—The appeal by Mr Rolland Lachapelle is from a tax assessment for the 1979 taxation year in which the Minister of National Revenue did not allow the appellant to divide equally with his former wife a sum of $37,483 for

Guy Tremblay [TRANSLATION]:—These cases were heard on common evidence at Quebec City, Quebec on October 14, 1981. They were taken under advisement on February 11, 1982 after counsel had submitted written arguments.