D E Taylor:—These appeals, heard on common evidence on March 11 and 12, 1982, in Calgary, Alberta, are against assessments of income tax for the year 1976, in which the Minister of National Revenue decreased the adjusted cost base (acb) of

Guy Tremblay [TRANSLATION]:—

Guy Tremblay [TRANSLATION]:-

Roland St Onge [TRANSLATION]:—The appeal by Mr Claude Quirion, a notary, came before me at Quebec City, Quebec, on May 4, 1981, and the issue is whether the appellant knowingly failed to report income of $20,000 for his 1975 taxation year.

Guy Tremblay [TRANSLATION]:—This case was heard on June 19, 1980 at Sherbrooke, Quebec. Following the submission of pleadings, the case was taken under advisement on November 21, 1980.

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on March 10, 1981.

D E Taylor:—This is in connection with an appeal heard in Edmonton, Alberta on February 9, 1982 against income tax assessments for the years 1972 through 1976, in which the Minister of National Revenue assessed to tax certain amounts determined by the Minister to

Roland St-Onge:—The appeal of Mr Ludwig Bock came before me on April 21, 1982, in the City of Montreal, Province of Quebec, and the issue is whether the appellant is allowed to claim certain capital cost allowance deductions in his 1974, 1975,

The Chairman:—D McKinnon Holdings Ltd filed an application under subsection 167(1) of the Income Tax Act, SC 1970-71-72, c 63, as amended for leave to extend the time for filing notice of objection with respect to its 1976,

The Chairman:—The appeal of Dr Alan McGugan is from reassessment with respect to the appellant’s 1977 and 1978 taxation years. The issue is whether the appellant, a geologist and stratigrapher, who in the pertinent taxation years was a full-time professor