Tremblay, TCJ:—This case was heard on May 31, 1983, at the City of London, Ontario.

Tremblay, TCJ:—This case was heard in London, Ontario, on May 30, 1983.

Taylor TCJ:—This appeal was heard by me in St John’s Newfoundland, on July 6, 1983 in my capacity as a member of the Tax Review Board but this judgment is rendered in my capacity as a judge of the Tax Court of Canada. In his

Taylor, TCJ:—This appeal was heard by me in Montréal, Québec, on June 14, 1983 in my capacity as a member of the Tax Review Board but this judgment is being rendered in my present capacity as a judge of the Tax Court of Canada.

D E Taylor [ORALLY]:—This is an appeal from Margaret M Zygocki with respect to her 1977 income tax year. The matter at issue has been spelled out in a notice of appeal dated 28 September 1981, and in the Minister’s reply to notice

St-Onge, T C J [ORALLY]:—The appeals of the Doug Burns Excavation Contracting Limited came before me on July 18, 1983, in the City of Halifax, Nova Scotia and the issue is whether the appellant was right in paying bonuses of $15,000

Cardin, TCJ:—The appeal of Guy Savoie is from an assessment of tax with respect to the 1977 and 1978 taxation years.

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