D E Taylor:—This appeal was heard in Vancouver, British Columbia, on May 7, 1981. The facts upon which the parties were in agreement included:

The Chairman:—D Papalia Drywall Construction Ltd is applying under subsection 167(1) of the Income Tax Act for an extension of time in which to file Notices of Objection with respect to the 1974, 1975, 1976, 1977 and 1978

D E Taylor:—This is an appeal heard in Edmonton, Alberta on February 8, 1982, against income tax assessments in which the Minister of National Revenue disallowed deductions claimed as interest expenses in the amounts of $2,905.56 and $10,216.03

D E Taylor:—These appeals heard in Edmonton, Alberta, on February 8, 1982 against income tax assessments in which the Minister of National Revenue assessed each appellant to an amount of $2,729.47 and $3,831.33 for the years 1977 and 1978

D E Taylor:—These appeals were heard in London, Ontario, on January 18, 1982, and are against income tax assessments for the years 1977, 1978 and 1979 in which the Minister of National Revenue disallowed certain amounts of capital losses claimed

John B Goetz:—This is an appeal by the appellant with respect to its 1977 taxation year. At the outset of the hearing, by agreement between counsel, it was agreed that the issues involved would apply as well to the 1978 taxation year.

Guy Tremblay:—These cases were heard in Sudbury, Ontario on June 17, 1981. At the beginning of the trial it was agreed between the parties that the cases be heard on common evidence because the various reassessments involved in the cases relate to

Guy Tremblay:—This application was heard in Montreal, Quebec, on September 25, 1981. It was taken under advisement on November 24, 1981, when the last written argument was received by the Board.

The Chairman:—This is an application under section 167 of the Income Tax Act by which Mr Keith Lehrer seeks to obtain an Order from the Board extending the time in which he may, after expiration of the prescribed delay, file

Assistant Chairman:—Florence Epstein has appealed to this Board from an assessment of income tax for the 1975 taxation year. For that year, the respondent added to her income the sum of $11,200. The issue is whether or not that sum was correctly