D E Taylor:—This is an appeal heard in London, Ontario, on January 19, 1982 against an income tax assessment for the year 1976 in which the Minister of National Revenue taxed as on income rather than on capital account, the gain realized

D E Taylor:—Reference is made to the determination of a motion regarding the qualification of an expert witness in this matter. The adjourned hearing was completed on March 2, 1982. The property in question consists of two parcels in Kitchener,

M J Bonner:—These appeals from assessments of income tax for the 1976 taxation year were heard together on common evidence. On assessment the Minister included in the computation of the income of each appellant one- half of the profit realized

Roland St-Onge [TRANSLATION]:—The appeal by Me Germain Canuel, attorney, was heard on March 4, 1981 in the city of Montreal, Quebec.

D E Taylor:—This is an appeal heard in Vancouver, British Columbia, on October 22, 1981, against income tax assessments for the years 1975 and 1976 in which the Minister of National Revenue increased the taxable income of the appellant by

Guy Tremblay:—This case was heard in Toronto, Ontario on December 1, 1981.

D E Taylor:—This decision regarding the appeal of George S Waterman is given orally October 23, 1981, at Vancouver, British Columbia. It concerns his appeal for the 1976 taxation year. Prior to 1976, the appellant was the sole beneficial owner

The Assistant Chairman:—Mr McNeill (“the appellant’) is, and has been since 1968, an air traffic controller for the Department of Transport. Until late January 1976, he was located in Montreal. Around 1973 he, in his wife’s name, bought a home

D E Taylor:—This appeal was heard in Vancouver, British Columbia, on May 7, 1981. The facts upon which the parties were in agreement included:

The Chairman:—D Papalia Drywall Construction Ltd is applying under subsection 167(1) of the Income Tax Act for an extension of time in which to file Notices of Objection with respect to the 1974, 1975, 1976, 1977 and 1978