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

John B Goetz:—This is an appeal against a reassessment relating to the appellant’s 1976 taxation year.

Roland St-Onge [TRANSLATION]:—The appeal of Cécile Cliche-Paquet came before me on December 6, 1979 in Quebec City, Quebec and was heard on common evidence with the appeals of Annette Henry, Lucette Gosselin, Claire Pedneault and Claudette Dionne.

Roland St-Onge [TRANSLATION]:—The appeals of Mr François Durocher and of Indépendant Gaz Service Inc came before me on February 14,1980 in Montreal, Quebec. The points at issue in the case of Mr François Durocher are as follows:

The Assistant Chairman:—Had section 60.1 of the Income Tax Act (as amended by tax reform) not been put into that Act, this case would never have been appealed as the claim the appellant is asserting clearly is not

The Assistant Chairman:—While it would appear that the appellant appealed from an assessment for income tax for each of the years 1973,1974 and 1975, it is obvious no appeal was necessary for the 1973 year as the appellant’s objection to that