D E Taylor:—This is an appeal heard in Vancouver, British Columbia, on October 22, 1981, against income tax assessments for the years 1975 and 1976 in which the Minister of National Revenue increased the taxable income of the appellant by

Guy Tremblay:—This case was heard in Toronto, Ontario on December 1, 1981.

D E Taylor:—This decision regarding the appeal of George S Waterman is given orally October 23, 1981, at Vancouver, British Columbia. It concerns his appeal for the 1976 taxation year. Prior to 1976, the appellant was the sole beneficial owner

The Assistant Chairman:—Mr McNeill (“the appellant’) is, and has been since 1968, an air traffic controller for the Department of Transport. Until late January 1976, he was located in Montreal. Around 1973 he, in his wife’s name, bought a home

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.