Guy Tremblay:—This case was heard in Winnipeg, Manitoba, on December 7, 1982. The taxpayers were joined pursuant to section 174 of the Income Tax Act, SC 1970-71-72, c. 63, as amended.

The Chairman:—The appeal of Joseph Berkovic is from an assessment with respect to the 1977 taxation year by which the Minister, in computing the capital gain realized by the appellant from the disposition of an apartment building in which he had

D E Taylor:—This is an appeal heard in Toronto, Ontario, on April 12, 1983 against income tax assessments for the years 1977 and 1978 in which the Minister of National Revenue disallowed deductions of $44,833 and $45,566 respectively, claimed by

Bonner, M J:—The appellant operated a motel business on land in Jasper Park. The land belonged to the Crown in right of Canada. On December 31, 1971, the land was occupied by the appellant under a licence granted by the Crown. The

Guy Tremblay:—

D E Taylor:—This is an appeal heard in Toronto, Ontario, on April 12, 1983, against income tax assessments for the years 1979 and 1980 in which the Minister of National Revenue disallowed deductions of $1,660 and $1,810 respectively, as provided

Guy Tremblay:— This case was heard on September 29 and 30, 1982, in the City of Ottawa, Ontario.

Guy Tremblay:—This case was heard on July 15, 1982, at the City of St John’s, Newfoundland.

D E Taylor:—This is an appeal heard in Toronto, Ontario, on April 15, 1983, against an income tax assessment for the year 1975 in which the Minister of National Revenue disallowed an amount of $337,000, the unpaid balance of a deduction

M J Bonner:—The appellant appeals from assessments of income tax for the 1975 and 1976 taxation years. During those years the appellant was self- employed. He carried on the business of a professional engineer under the name “Verner Design Service”.