Guy Tremblay:—This case was heard on November 3 and 4, 1981, at the City of Halifax, Nova Scotia.

Guy Taylor:—These appeals were heard on common evidence on November 4, 1982, at the City of London, Ontario.

Guy Tremblay [TRANSLATION]:—This case was heard in Quebec City, Quebec on October 12, 1982.

Guy Tremblay:—This appeal was heard on June 15, 1982, at the City of Montreal, Quebec.

D E Taylor [ORALLY]:—These are the appeals of Northwest Wood Preservers Ltd for the taxation years 1975, 1976 and 1977. While there are different amounts of tax at issue in the various years, the issue is the same and will be dealt

M J Bonner:—The appellant appeals from assessments of income tax for the 1972 and 1974 taxation years. On assessment the respondent treated as income part of the gain realized on the sale:

The Chairman [TRANSLATION]:—The appeal of Mr Gérard Bousquet from notices of reassessment for the taxation years 1961 to 1970 inclusive was heard at Montreal, Quebec and lasted for thirteen days.

D E Taylor [ORALLY]:—This is an appeal of M D Glazier Ltd for the years 1974 and 1975. Three possible questions arose, as outlined by counsel for the appellant, and agreed to by counsel for the respondent:

D E Taylor:—This is an appeal heard in Toronto, Ontario, on September 20, 1982, against income tax assessments for the years 1976 and 1977 in which the Minister of National Revenue disagreed with the calculation of certain items included by the

John B Goetz:—This is an appeal by the appellant John Donaldson with respect to his 1974, 1975, 1976 and 1978 taxation years. It was agreed between the parties that the appeal of Ronald Tobin (81-895), the appellant’s partner,