McNair, |.:—These are appeals from the decision of the Minister of National Revenue concerning the deductibility of certain items in the calculation of Gulf Canada Limited's base for depletion allowance, petroleum profits abatement and corporate surtax. The parties are agreed upon

Addy, J. [Translation]:—The plaintiff appeals from a decision of the Tax Court of Canada pertaining to the reassessment of his income for the taxation year 1978.

Martin, J.:—The plaintiff seeks to deduct from his taxable income, for his 1986 taxation year, annual professional membership dues necessary to maintain his membership in the Appraisal Institute of Canada and the Institute of Municipal Assessors of Ontario.