D E Taylor:—This is an appeal heard in Vancouver, British Columbia, on January 19, 1983, against an income tax assessment for the year 1976 in which the Minister of National Revenue increased the taxable income of the appellant by $48,000. That

Guy Tremblay:—This case was heard on July 12, 1982, at the City of St John’s Newfoundland.

Guy Tremblay:—This appeal was heard on May 27, 1982, at the City of Toronto, Ontario.

The Assistant Chairman:—At the commencement of the hearing of the above appeals, counsel for the parties agreed that both matters were to be heard on common evidence.

D E Taylor:—These are appeals heard on common evidence in Victoria, British Columbia, on October 22, 1982, against income tax assessments for the years 1977 and 1978 in which the Minister of National Revenue consid- ered the gains realized by

The Assistant Chairman:—The appellant is in the business of farming in the Province of Alberta. When it filed its income tax return, it did so on what is known as the “cash basis”. As explained by the appellant’s accountant, in preparing

John B Goetz:—This is an appeal by the appellant with respect to his 1979 taxation year. He was self-employed as a lawyer until May 19, 1979, at which time he filed an assignment in bankruptcy. From May 4, 1979 to December 31, 1979,

Guy Tremblay:—This application for extension of time was heard on November 29, 1982, at the City of Vancouver, British Columbia.

The Chairman:—The appeal of Wix Corporation Limited is from an assessment with respect to the appellant’s 1977 taxation year. The issue is the value of the land and building of a property situated at 25 Curity Avenue in the City of Toronto,

The Assistant Chairman:—Antares Oil & Gas Ltd (hereinafter referred to as the “appellant” or “Antares”) has appealed to this Board from assessments of income tax for the 1977 and 1978 taxation years. Prior to 1977, another company, Clark Oil