Guy Tremblay:—This appeal was heard on July 13, 1982, at the City of St John’s, Newfoundland.

D E Taylor:—This is an appeal heard in Regina, Saskatchewan, on October 6, 1982 against an income tax assessment in which the Minister of National Revenue disallowed as a deduction from income the amount of a reserve for doubtful accounts

Guy Tremblay:—This case was heard on September 24, 1981, at the City of Montreal, Quebec. Counsel for both parties sent written submissions. The last document was received by the Board on January 9, 1982. The case was then taken under advisement.

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

D E Taylor:—This is an appeal heard in Regina, Saskatchewan, on October 5, 1982, against an income tax assessment in which the Minister of National Revenue added an amount of $880.80 to the reported income of the appellant for the year

D E Taylor [Orally]:—This is an appeal of Eric W Lewis with respect to his 1977 taxation year. The essence of the matter is contained in certain statements that may be found in the reply to notice of appeal by the Minister.

M J Bonner:—Two unrelated issues arise in appeals from assessments of income tax for the appellant’s 1977, 1978 and 1979 taxation years.

M J Bonner:—The appellant’s daughter was, under the terms of a will which created a trust, entitled to receive certain income. Part of that income found its way into the appellant’s hands as a result of a contract made between the

The Chairman:—The appeals of the Estate of Edward Earl Walsh, Howard J Riopelle, John B Ebbs, QC and Mathias P Jensen, from assessments with respect to the 1976 taxation year, were heard simultaneously and the decision in each appeal is being

D E Taylor:—These are appeals heard on common evidence on October 20, 1982, in the City of Victoria, British Columbia. The point at issue in each appeal is exactly the same — the disallowance by the Minister of National Revenue of a