Tremblay, TCJ:—This appeal was heard on June 6, 1984, in the city of London, Ontario.

Cardin, TCJ:—This is an appeal from an income tax assessment for the 1973 taxation year. It was heard on common evidence with the appeal of André Perrault (82-1131).

For the reasons in the decision in André Perrault, a copy of which is attached hereto, the instant appeal is dismissed.

Appeal dismissed.

Cardin, TCJ [TRANSLATION]:—By a notice of assessment dated May 11, 1971, the respondent added to the income reported by André Perrault for the 1969, 1971 and 1972 taxation years the amounts of $8,295, $5,049.91 and $6,000 respectively, as income. For 1973 the

Cardin, TCJ:—The appeal of Raymond Plante is against tax assessments for the 1970-1973 taxation years inclusive. By notices of reassessment dated May 11, 1977, the respondent added to the appellant’s income for each of the years at issue the following

Bonner, TCJ:—This is an appeal from an assessment of income tax for the 1981 taxation year. At issue is the appellant’s claim to deduct as a foreign tax credit the full amount of taxes paid to the United States on investment income from

Sarchuk, TCJ:—The appellant is a British Columbia corporation engaged in business as a travel agency. In computing its income for the 1976, 1977 and 1978 taxation years certain promotional, legal and wage expenses were deducted.

Taylor, TCJ:—These are appeals heard on common evidence, on November 23, 1984 in Toronto, Ontario, against income tax assessments for the years 1979 and 1980 in which the Minister of National Revenue disallowed, as deductions from other income, rental losses

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario on December 6, 1984, against an income tax assessment for the year 1979, in which the Minister of National Revenue, in 1981, assessed tax and interest totalling $1,176.36 against the estate. The

Bonner, TCJ [ORALLY]:—The appellant appeals from assessments of income tax for the 1978, 1979 and 1980 taxation years. On assessment the Minister applied section 31 of the Income Tax Act to limit to $5,000 per year the deduction

M J Bonner:—Tony Mele Incorporated (the “company”) appeals from an assessment of income tax for its 1980 taxation year. Tony Mele appeals from assessments for his 1978, 1979 and 1980 taxation years. The appeals were heard together on common evidence.