Guy Tremblay:—The appellant, who was the only witness, testified concerning the valuation of his property. He was not an appraiser and therefore his testimony could not be accepted as an expert witness. Moreover, even if he had been an expert witness,

Guy Tremblay:—This case was heard in Toronto, Ontario, on December 4, 1981.

Guy Tremblay [TRANSLATION]:—The hearing of the evidence in this case at Montreal, Quebec began on September 18, 1979 and concluded on January 24 and 25, 1980. Following written pleadings, the case was taken under advisement on August 21, 1980.

John B Goetz:—This is an appeal with respect to the appellant’s 1976, 1977 and 1978 taxatioin years. The appeal relates to the purchase and sale of various hotels by the appellant and the respondent maintains that the profits from the sales of these hotels

M J Bonner:—This is an appeal from an assessment of income tax for the 1977 taxation year. The issue here is whether the appellant is entitled to a deduction under paragraph 8(1 )(f) of the Income Tax Act in respect of legal

Guy Tremblay:—These cases were heard on common evidence in Edmonton, Alberta, on March 3rd, 1982.

The Chairman:—The appeal of Carling Realty Company Limited (“Carling”) is from reassessments with respect to the 1974, 1975, 1976 and 1977 taxation years. The appeal of Jack Aaron and Company Limited (“Aaron Company”), a company associated with Carling Realty

Guy Tremblay [Translation]:—This case was heard at Montreal, Quebec on May 14, 1981.

D E Taylor [Translation]:—The above appeals were heard on common evidence at Montreal, Quebec on February 2, 1981. The said appeals were brought against all the penalties imposed in income tax assessments for the years 1971 to 1976. At the

Roland St-Onge [Translation]:—The appeal of LSW Inc was heard at Quebec City on May 5, 1981. It involves two real estate transactions concerning the 1973 and 1974 taxation years.