M J Bonner [ORALLY]:—I am of the view that the appeal must be allowed.

The issue is one of the V-Day value of the appellant’s farm located near the City of Calgary.

D E Taylor:—These appeals, heard in Ottawa, Ontario, on May 31, June 1 and 2, 1983, are against income tax assessments for the years 1973, 1974, 1975 and 1976. There are two parcels of real estate involved, one a farm property (in

D E Taylor:—This is an appeal heard in Toronto, Ontario, on May 16, 1983 against income tax assessments for the years 1974 and 1975 in which the Minister of National Revenue disallowed certain amounts claimed by the appellant as “business

D E Taylor:—These appeals for the year 1979 were heard on common evidence in Toronto, Ontario, on May 16, 1983. The essence of the dispute was related by the Minister of National Revenue in the reply to notice of appeal: (using that

M J Bonner:—The corporate appellant appeals from reassessments of income tax for the 1972 to 1976 taxation years. The individual appellant appeals from a reassessment for his 1976 taxation year. The appeals were heard together on common evidence.

Guy Tremblay [TRANSLATION]:—These appeals were heard in Sherbrooke, Quebec, on March 7, 1983.

D E Taylor:—This appeal was heard on common evidence with the appeal of Mr Jean M Gagné at Montreal, Quebec on December 10, 1982. Mr Monette is appealing notices of reassessment for the 1976, 1977 and 1978 taxation years, on the same grounds as Mr Gagné. Like Mr Gagne, this ap- pellant is claiming certain deductions in connection with his profession as a lawyer. These deductions are disallowed for the same reasons as those given in the decision respecting Mr Gagne, a copy of which is appended hereto.

D E Taylor [TRANSLATION]:—This appeal was heard in Montreal, Quebec, on December 10, 1982, together with the appeal brought by R Guy Monette, and the statements, evidence and conclusions in the case at bar are applicable to Mr Monette’s appeal

Roland St-Onge [TRANSLATION]:—The appeals of Mr Yvon Massy came before me on March 14, 1983 in the city of Montreal, province of Quebec.

The Chairman:—The appeal of Lapointe Drainage Limited is from an assessment of tax with respect to the 1979 taxation year. In issue is the disallowance by the respondent of an amount of $16,825 claimed by the appellant as an investment tax credit.