Guy Tremblay:—These appeals were heard on common evidence in Vancouver, British Columbia, on August 9 and 10, 1982.

Guy Tremblay:—This case was heard on November 4, 1982, at the City of London, Ontario.

Guy Tremblay:—This case was heard on December 6, 1982, at the City of Winnipeg, Manitoba.

John B Goetz:—This is an appeal by Ronald .J Schuss with respect to his 1977 taxation year whereby he was assessed on the basis that an investment made by him with Peter V Ciccone in the amount of $25,000 was deemed to be a

D E Taylor:—This is an appeal heard on May 19, 1983 in Toronto, Ontario, against income tax assessments for the years 1977 and 1978 in which the Minister of National Revenue disallowed certain amounts claimed as business expenses by the

The Chairman:—Mr Anthony Pendergast is appealing from an assessment of taxable income with respect to the 1979 taxation year. In his income tax return, the appellant sought to deduct a farming loss of $21,733 from his net income and an amount of

The Chairman:—The appeal of Isabel Burnes is from an assessment with respect to the 1976 taxation year by which the Minister, in computing the appellant’s income for that year, included an amount of $6,000. The issue is. whether the amount was

D E Taylor [TRANSLATION]:—This appeal was heard at Montreal, Quebec, on December 7, 1982. Mr Lafrenière is appealing notices of reassessment issued by the Minister with respect to the 1977 and 1978 taxation years. His appeal is based on the

Roland St-Onge [TRANSLATION]:—The appeal of Mr Guy Hebert came before me on October 29,1982 in the city of Montreal, province of Quebec.

D E Taylor:—This is an appeal heard in Montreal, Quebec, on December 8 and December 13, 1982 against an income tax assessment for the year 1976 in which the Minister of National Revenue added an amount of $58,597.50 as capital gain to