D E Taylor:—This is an appeal heard in Toronto, Ontario, on March 4,1982 in connection with an income tax assessment for the year 1978 in which the Minister of National Revenue assessed to tax an amount of $847.34 as an automobile standby

The Chairman:—Express Cable Television Ltd appealed from a reassessment with respect to its 1970 taxation year.

The appellant’s statement of allegations of fact reads as follows:

The Chairman [TRANSLATION]:—The appeal of Mr Lucien Lisiecki came before me on November 30, 1981 in Rouyn, Quebec and concerns a tax assessment for 1978. In 1978 the appellant allegedly received benefits from a National Trust RRSP in the amount

The Chairman [TRANSLATION]:—Nelson McGowan Ltd applied under subsection 167(1) of the Income Tax Act for an order extending the time within which notices of objection might be served against reassessments issued on October 27, 1980

Guy Tremblay:—This case was heard on November 14, 1979, in the City of Winnipeg, Manitoba. Following the hearing, counsel for both parties tried in vain to arrive at an out-of-court settlement. Finally, they decided to ask for the transcript and send

M J Bonner:—The appellant appeals from an assessment of income tax for his 1978 taxation year. On assessment the Minister disallowed a deduction claimed under paragraph 8(1 )(h) of the Income Tax Act with respect to travelling

M J Bonner:—The appellants appeal from assessments of income tax for their 1977 taxation years. They were members of a partnership named Ronto Development Company (hereinafter called “Ronto”). In the partnership financial statements the gain realized on the

M J Bonner:—The appellant appeals from assessments of income tax for the 1975, 1976 and 1977 taxation years. The appellant was, before 1975 during most of that year, a television journalist employed by Global Communications Limited (hereinafter “Global”).

John B Goetz:—This is an appeal by the appellant with respect to its assessments for the 1975 and 1976 taxation years whereby the appellant purchased a customer list from J T O’Bryan & Co (hereinafter referred to as “O’Bryan”), a

D E Taylor:—The appeals of Monarch Metal Co Ltd (“Monarch” or “the Company”) for the taxation years 1974, 1975 and 1976, and of Samuel T Bereskin (“Bereskin”) for the taxation years 1973, 1974 and 1975, came before me on October 24, 1980,