M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1980 taxation year. The issue is what is the proper tax treatment of an amount received by the appellant from his former employer after he was fired.

John B Goetz [ORALLY]:—These are appeals of the appellant with respect to his 1975, 1976, 1977 and 1978 taxation years. The issue in these appeals involves the receipt of certain income by the appellant from two corporations, namely, Chatsbury

Roland St-Onge [TRANSLATION]:—The appeals of Raimondo Savo, M Natalino Bazzotti and Alberto Bernardi were heard by me on joint evidence in the city of Montreal, province of Quebec on October 27, 1982.

The Chairman:—The appeals of Robert McCaw and his spouse Jean McCaw, from assessments with respect to the 1977, 1978, 1979 and 1980 taxation years, were heard on common evidence. In issue is the deductibility of certain expenses claimed by the appellants

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

The Chairman:—The appeals of Darlene LaMarche are from notices of reassessment dated June 19, 1978 with respect to the 1974 and 1975 taxation years.

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

D E Taylor:—The appeals of Dr Alvin J Anderson were heard in Toronto, Ontario, on March 2, 1983, and are against income tax assessments for the years 1975, 1976, 1977, 1978 and 1979 in which the Minister of National Revenue treated an

The Chairman [ORALLY]:—The appeal of Mr C J Webb is from an income tax assessment in respect of the 1978 taxation year and the issue is the amount of moving expenses that should be allowed to him. In July of 1978 the appellant, who

D E Taylor:—This is an appeal heard in Toronto, Ontario, on February 28, 1983 against an income tax assessment for the taxation year 1977 in which the Minister of National Revenue determined that an amount of $101,050 should be treated for