D E Taylor (TRANSLATION): This decision, written on May 19, 1982, relates to an appeal heard at Quebec City, Quebec on February 4, 1982. This appeal was brought following a tax assessment for 1978. The appellant's argument, as set forth in

D E Taylor [TRANSLATION]:—This appeal, heard in the city of Montreal, Quebec on November 19, 1980, was brought as a result of the Minister of National Revenue’s income tax assessments for 1973, 1974 and 1975, in which he relied on the

The Chairman [TRANSLATION]:—The appeal of Mr Denis Lafrenière is from tax assessments for the 1975, 1976 and 1977 taxation years.

The case:

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