D E Taylor [ORALLY]:—This is an appeal of M D Glazier Ltd for the years 1974 and 1975. Three possible questions arose, as outlined by counsel for the appellant, and agreed to by counsel for the respondent:

D E Taylor:—This is an appeal heard in Toronto, Ontario, on September 20, 1982, against income tax assessments for the years 1976 and 1977 in which the Minister of National Revenue disagreed with the calculation of certain items included by the

John B Goetz:—This is an appeal by the appellant John Donaldson with respect to his 1974, 1975, 1976 and 1978 taxation years. It was agreed between the parties that the appeal of Ronald Tobin (81-895), the appellant’s partner,

Guy Tremblay [TRANSLATION]:—This application for an extension of time was heard at Quebec City, Quebec on October 12, 1982.

Guy Tremblay [TRANSLATION]:—This case was heard on June 15, 1982 in the city of Montreal, Quebec.

Guy Tremblay:—These appeals were heard on common evidence on December 3, 1981, at the City of Toronto, Ontario.

Guy Tremblay:—This case was heard on July 14, 1982, at the City of St John’s Newfoundland.

Guy Tremblay:—This appeal was heard on September 28, 1982, at the City of Ottawa, Ontario.

Guy Tremblay:—This case was heard on May 28, 1982, at the City of Toronto, Ontario.

D E Taylor:—This is an appeal heard in Toronto, Ontario, on September 23, 1982, against an income tax assessment for the year 1976 in which the Minister of National Revenue established the fair market value of a certain parcel of real