D E Taylor:—This is an appeal heard in Regina, Saskatchewan, on October 5, 1982, against an income tax assessment in which the Minister of National Revenue added an amount of $880.80 to the reported income of the appellant for the year

D E Taylor [Orally]:—This is an appeal of Eric W Lewis with respect to his 1977 taxation year. The essence of the matter is contained in certain statements that may be found in the reply to notice of appeal by the Minister.

M J Bonner:—Two unrelated issues arise in appeals from assessments of income tax for the appellant’s 1977, 1978 and 1979 taxation years.

M J Bonner:—The appellant’s daughter was, under the terms of a will which created a trust, entitled to receive certain income. Part of that income found its way into the appellant’s hands as a result of a contract made between the

The Chairman:—The appeals of the Estate of Edward Earl Walsh, Howard J Riopelle, John B Ebbs, QC and Mathias P Jensen, from assessments with respect to the 1976 taxation year, were heard simultaneously and the decision in each appeal is being

D E Taylor:—These are appeals heard on common evidence on October 20, 1982, in the City of Victoria, British Columbia. The point at issue in each appeal is exactly the same — the disallowance by the Minister of National Revenue of a

Guy Tremblay:—This case was heard on November 3 and 4, 1981, at the City of Halifax, Nova Scotia.

Guy Taylor:—These appeals were heard on common evidence on November 4, 1982, at the City of London, Ontario.

Guy Tremblay [TRANSLATION]:—This case was heard in Quebec City, Quebec on October 12, 1982.

Guy Tremblay:—This appeal was heard on June 15, 1982, at the City of Montreal, Quebec.