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.

D E Taylor [TRANSLATION]:—This appeal, heard on February 3, 1982 In Quebec City, was brought following an assessment in which the Minister of National Revenue disallowed the deduction claimed by the appellant of a “remoteness premium” for 1979. This

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on November 20, 1981.