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.

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