D E Taylor:—These are appeals heard on common evidence in Victoria, British Columbia, on October 22, 1982, against income tax assessments for the years 1977 and 1978 in which the Minister of National Revenue consid- ered the gains realized by

The Assistant Chairman:—The appellant is in the business of farming in the Province of Alberta. When it filed its income tax return, it did so on what is known as the “cash basis”. As explained by the appellant’s accountant, in preparing

John B Goetz:—This is an appeal by the appellant with respect to his 1979 taxation year. He was self-employed as a lawyer until May 19, 1979, at which time he filed an assignment in bankruptcy. From May 4, 1979 to December 31, 1979,

Guy Tremblay:—This application for extension of time was heard on November 29, 1982, at the City of Vancouver, British Columbia.

The Chairman:—The appeal of Wix Corporation Limited is from an assessment with respect to the appellant’s 1977 taxation year. The issue is the value of the land and building of a property situated at 25 Curity Avenue in the City of Toronto,

The Assistant Chairman:—Antares Oil & Gas Ltd (hereinafter referred to as the “appellant” or “Antares”) has appealed to this Board from assessments of income tax for the 1977 and 1978 taxation years. Prior to 1977, another company, Clark Oil

Guy Tremblay:—This appeal was heard on July 13, 1982, at the City of St John’s, Newfoundland.

D E Taylor:—This is an appeal heard in Regina, Saskatchewan, on October 6, 1982 against an income tax assessment in which the Minister of National Revenue disallowed as a deduction from income the amount of a reserve for doubtful accounts

Guy Tremblay:—This case was heard on September 24, 1981, at the City of Montreal, Quebec. Counsel for both parties sent written submissions. The last document was received by the Board on January 9, 1982. The case was then taken under advisement.

Guy Tremblay:—This case was heard on September 27,1982, at the City of Ottawa, Ontario.