D E Taylor:—This is an appeal heard in Toronto, Ontario, on March 5, 1982 against an income tax assessment for the year 1977 in which the Minister of National Revenue disallowed as expenses deductible from business income, certain amounts claimed

Roland St-Onge:—The appeal of Demco Management Ltd came before me on May 28, 1981, in the City of Victoria, British Columbia.

Roland St-Onge:—The appeal of Mr Andrew Dupej came before me on December 17, 1981, in the City of Toronto, Province of Ontario, and it has to do with a variety of deductions that the appellant sought to deduct in his 1976, 1977 and 1978

M J Bonner:—The appellant appeals from assessments of income tax for its 1975 taxation year, for its first 1976 taxation year ending August 31, 1976, and for its second 1976 taxation year ending December 31, 1976. On assessment the Minister

The Chairman:—The appeals of Metropolitan Properties Co Limited are from notices of reassessment with respect to the 1974 and 1975 taxation years. A waiver having been filed with the Minister of National Revenue, the appeal was not proceeded with for the 1975 taxation

Guy Tremblay [TRANSLATION]:—This case was heard in Quebec City, Quebec on December 11, 1980.

D E Taylor:—This is an appeal heard in Toronto, Ontario, on March 3, 1982 against an income tax assessment for the year 1978 in which the Minister of National Revenue reduced the married exemption claimed by the appellant. The respondent

D E Taylor:—This is an appeal heard in London, Ontario, on January 19, 1982 against an income tax assessment for the year 1976 in which the Minister of National Revenue taxed as on income rather than on capital account, the gain realized

D E Taylor:—Reference is made to the determination of a motion regarding the qualification of an expert witness in this matter. The adjourned hearing was completed on March 2, 1982. The property in question consists of two parcels in Kitchener,

M J Bonner:—These appeals from assessments of income tax for the 1976 taxation year were heard together on common evidence. On assessment the Minister included in the computation of the income of each appellant one- half of the profit realized