Roland St-Onge [TRANSLATION]:—The appeal of Mr Irenée Garant came before me on December 2, 1982 in Quebec City, province of Quebec.

Roland St-Onge [ORALLY]:—The appeal of Mr Bhupendra Sandhu came before me on March 18, 1983, at the city of Montreal, Quebec, and it deals with a net worth assessment for the 1975, 1976, 1977 and 1978 taxation years.

St-Onge, TCJ:—The appeal of the company Granada Distributors (Canada) Limited came before Mr F J Dubrule, Assistant Chairman of the Tax Review Board on October 21, 1982, but he was unable to render judgment before his death which occurred on March 13, 1983 and

D E Taylor:—This is an appeal heard in Montreal, Québec, on June 16, 1983 against income tax assessments for the years 1974, 1975 and 1976 in which the Minister of National Revenue disallowed amounts claimed as “business expense” by the

John B Goetz:—This is an appeal with respect to the 1976 taxation year of the appellant.

St-Onge, TCJ [ORALLY]:—The appeal of Mrs France Thalheimer came before me on January 27, 1983 in the City of Sudbury, Ontario and it has to do with amounts of money deposited by her husband in her bank account in the appellant’s 1978, 1979,

St-Onge, TCJ [ORALLY]:—The appeal of the company Tera Mining and Exploration Limited (NPL), came before me on April 7, 1981, in the City of Edmonton, Alberta, and the issue is whether the appellant is entitled to use “the method regularly followed”

John B Goetz:—This is an appeal with respect to the appellant’s 1974 and 1975 taxation years.

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