Guy Tremblay:—This case was heard at Montreal, Quebec, on May 18,1978.

M J Bonner:—The sole issue in this appeal is whether the profit realized by the appellant on the sale of two farms located approximately twenty-five miles south of the City of Winnipeg is a profit on revenue or on Capital account.

Guy Tremblay:—This case was heard at Montreal, Quebec, on February 21, 1978. The transcript was received by this Board on April 25, 1978.

Delmer E Taylor:—This is an appeal against the penalty imposed under subsection 163(2) of the Income Tax Act, SC 1970-71-72, c 63 as amended, which formed part of an income tax assesment for the taxation year 1973.

Delmer E Taylor:—These are appeals against income tax assessments in which the Minister of National Revenue increased the re- ported taxable income of the appellant by amounts of $6,604.90 and $18,699.82 respectively for the years 1973 and 1974, which

Delmer E Taylor:—These are appeals, heard on common evidence, against income tax assessments in which the Minister of National Revenue taxed the gain on the sale in 1974 of a parcel of real estate as income, rather than capital. The respondent

The Chairman:—This is the appeal of Dorothy Dean (Canada) Limited from an income tax assessment in respect of the 1973 taxation year by which the Minister of National Revenue disallowed the manufacturing and processing profit deductions.

M J Bonner:—The issue in this appeal is the value on December 31, 1971 (Valuation Day) of approximately 24 acres of land forming parts of River Lots 49 and 50, Parish of Kildonan, Province of Manitoba. The land in question was purchased

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1975 taxation year. The appellant claimed deductions under paragraphs 60(e) and 110(1 )(g) of the Income Tax Act in respect of tuition fees

M J Bonner:—This is an appeal from an income tax assessment for the appellant’s 1975 taxation year. The sole issue in the appeal is whether the profit realized by the appellant on the sale of his one- half interest in certain real