M J Bonner [ORALLY]:—The applications of Robert and Debra Wright for orders under section 167 of the Income Tax Act extending the time for objecting to assessments of income tax for the 1979 and 1980 taxation years were heard together on

D E Taylor:—This is an appeal heard in Toronto, Ontario, on May 18 and 19, 1983, against an income tax assessment for the year 1979. It is based upon the following grounds:

The Chairman:—The appeal of Mansell Nellis is from assessments of income with respect to the 1974, 1975, 1976 and 1977 taxation years.

D E Taylor:—This is an appeal from Elaine Doyle with respect to her 1976 taxation return. There appear to be two matters at issue: the deductibility of alleged political contributions and a matter with regard to a penalty assessed by the

The Chairman:—The appeal of Abe Zigelstein is from an assessment of tax with respect to the 1977 taxation year by which the respondent disallowed an amount of $3,175 claimed by the appellant as farm losses.

Guy Tremblay [TRANSLATION].—This case was heard in the city of Montreal, Quebec on September 16 and 17, 1982.

Guy Tremblay [TRANSLATION]:This case was heard on January 14, 1983 in the city of Montreal, Quebec.

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec, on January 13, 1982. The Board took this case under advisement on September 10, 1982 after the last written pleading was received by the Board.

Guy Tremblay:—This case was heard in London, Ontario, on November 1, 1982.

Guy Tremblay:—This appeal was heard on April 14, 1983, at the City of Montreal, Quebec.