D E Taylor:—This is an appeal heard in Toronto, Ontario, on April 12, 1983, against income tax assessments for the years 1979 and 1980 in which the Minister of National Revenue disallowed deductions of $1,660 and $1,810 respectively, as provided

Guy Tremblay:— This case was heard on September 29 and 30, 1982, in the City of Ottawa, Ontario.

Guy Tremblay:—This case was heard on July 15, 1982, at the City of St John’s, Newfoundland.

D E Taylor:—This is an appeal heard in Toronto, Ontario, on April 15, 1983, against an income tax assessment for the year 1975 in which the Minister of National Revenue disallowed an amount of $337,000, the unpaid balance of a deduction

M J Bonner:—The appellant appeals from assessments of income tax for the 1975 and 1976 taxation years. During those years the appellant was self- employed. He carried on the business of a professional engineer under the name “Verner Design Service”.

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1980 taxation year. The issue is what is the proper tax treatment of an amount received by the appellant from his former employer after he was fired.

John B Goetz [ORALLY]:—These are appeals of the appellant with respect to his 1975, 1976, 1977 and 1978 taxation years. The issue in these appeals involves the receipt of certain income by the appellant from two corporations, namely, Chatsbury

Roland St-Onge [TRANSLATION]:—The appeals of Raimondo Savo, M Natalino Bazzotti and Alberto Bernardi were heard by me on joint evidence in the city of Montreal, province of Quebec on October 27, 1982.

The Chairman:—The appeals of Robert McCaw and his spouse Jean McCaw, from assessments with respect to the 1977, 1978, 1979 and 1980 taxation years, were heard on common evidence. In issue is the deductibility of certain expenses claimed by the appellants

Guy Tremblay:—This case was heard on September 27,1982, at the City of Ottawa, Ontario.