John B Goetz:— This is an appeal by the taxpayer with respect to his 1978 taxation year wherein as a geologist he sought to deduct the following fees:

John B Goetz:—This is an appeal by the appellant with respect to an assessment concerning his 1977 taxation year. The appellant claimed as a deduction from his income the sum of $685.08 which was disallowed by the respondent. In assessing the

D E Taylor:—This is an appeal heard in Ottawa on April 22, 1980 against an income tax assessment for the year 1974 in which the Minister of National Revenue taxed the appellant on an amount of $25,000 deemed to have been received as

The Chairman:—The appeals of Kanvest AG are from assessments in respect of the 1972 and 1973 taxation years. By assessment dated April 12, 1977, the Minister added to the appellant’s income for 1972 an amount of some $245,000 as income realized

D E Taylor:—This is an appeal heard in the City of Calgary, Alberta, on May 13, 1980, against an income tax assessment for the year 1975 in which the Minister of National Revenue assessed certain income against this ap- pellant as an

D E Taylor:—This is an appeal heard in the City of Calgary, Alberta, on May 14, 1980, against an income tax assessment for the year 1974 in which the Minister of National Revenue taxed an amount of $8,120 as an appropriation to a

D E Taylor:—This is an appeal heard on May 12, 1980 at the City of Calgary, Alberta, against an income tax assessment for the year 1977 in which the Minister of National Revenue disallowed an amount of $2,400 claimed as support for

D E Taylor:—This is an appeal heard at the City of Toronto, Ontario, on February 20, 1980 against an income tax reassessment for the year 1975 in which the Minister of National Revenue reassessed the taxpayer on the following basis:

The Chairman:—This is the appeal of Alpine Management Corporation Limited from assessments in respect to the 1972, 1973 and 1974 taxation years. For the 1972 and 1973 taxation years, the appellant claimed capital cost allowance of $10,625 and $10,093.70

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1976 taxation year. During that year the appellant practiced law at the City of Regina. He was also a member of the Saskatchewan Legislative Assembly. In