The Chairman [Translation]:—The appeal of Mrs Laurencia Labbé Marso- lais was filed following an order of the Tax Review Board, under paragraph 174(3)(b) of the Income Tax Act, whereby the appellant was joined to the appeal of Mr

John B Goetz:—This is an appeal by the appellant with respect to his 1977 taxation year. The appellant is retired and, as a hobby or business, really, he sells Provincial Lottery tickets and Wintario Lottery tickets.

M J Bonner:—The appellant Latter appeals from assessments of income tax for the 1977 and 1978 taxation years. The appellant Kimel appeals from an assessment for its 1978 taxation year only. At all relevant times the two appellants carried on

D E Taylor:—This is in connection with an appeal heard in Vancouver, British Columbia, on October 19, 1981, with respect to an income tax assessment for the year 1979 in which the Minister of National Revenue provided the following explanation:

John B Goetz:—This is an appeal by the appellant with respect of his 1975, 1976 and 1977 taxation years. It was agreed at the outset of the hearing by counsel for the respondent that the only relevant years, as far as the appeal

John B Goetz:—This is an appeal by the appellant with respect to his 1977 and 1978 taxation years arising from the expropriation of property owned by the appellant in 1977 by the Province of Nova Scotia. The appellant was paid $52,500 by

D E Taylor:—This is an appeal heard in Vancouver, British Columbia, on October 20 and 22, 1981, against income tax assessments for the years 1975, 1976, 1977 and 1978, arising out of the fact that the Minister of National Revenue assessed

D E Taylor:—These are appeals heard in Vancouver, British Columbia, on October 19, 1981, against income tax assessments for the years 1977 and 1978 in which the Minister of National Revenue had disallowed a claim deduction for alimony in the

MJ Bonner:—The appellant appeals from assessments of income tax for the 1976 and 1977 taxation years, which assessments were made on the basis that amounts received by the appellant from Louis Allore in those years formed part of his income for

Assistant Chairman:—This is an appeal by Mr Stocker from an assessment of his income tax for the 1978 and 1979 taxation years. Mr Stocker listed his home with a real estate agent, Century 21 Matika Real Estate Limited, and in the listing