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.

D E Taylor:—These appeals, heard on common evidence in Edmonton, Alberta, on February 10, 1982, were lodged against income tax assessments for the following years:

Dr Lloyd G Powell (“Powell”) — 1975 & 1976

The Chairman:—The appeal of “The Laurentian Club Incorporated” is from reassessments by which the Minister of National Revenue disallowed as deductions amounts of $3,074.63, $4,719.83, $4,600 and $3,763 in the taxation years 1975, 1976, 1977 and 1978 respectively,

The Chairman:—The appeal of Donato Romano, from reassessments with respect to the 1974 and 1975 taxation years, was heard simultaneously with those of Cenzo Latini, Frank Gabriele, Raffaele Gabriele, Pietro Ciccocelli and Marie Latini, on consent of the parties.

Guy Tremblay [Translation]:—this application was heard in Montreal, Quebec on May 11, 1981.

D E Taylor:—This is an appeal heard in Toronto, Ontario, on March 5, 1982 against an income tax assessment in which the Minister of National Revenue reduced the amount claimed by the appellant as an income averaging annuity contract in the