Guy Tremblay:—This case was heard at Belleville, Ontario, on April 17, 1978.

1.: Point at Issue

The Chairman:—This is the appeal of Sidney Zionce from an assessment by which the Minister of National Revenue added to the appel- lant’s income for the taxation year 1973 an amount of $2,622.09 as his share of the profits from: certain land

The Chairman:—The appeal of Alexandra Sutton from an assessment dated June 14, 1976, in respect of the 1975 taxation year was heard in Toronto.

The Chairman:—This is the appeal of Mr Abraham Ferszt from an income tax assessment by which the Minister disallowed, from certain expenses claimed by the appellant, amounts of $1,613.10 in 1973 and $2,086.52 in 1974.

The Chairman:—This is an appeal of Dubreuil Brothers Limited from an income tax assessment dated July 22, 1977, in respect of the 1972, 1973 and 1974 taxation years.

Roland St-Onge:—The appeal of Mr Edward Schlenker came before me on July 11, 1978, at the city of Calgary, Alberta and it involves the valuation of land at Valuation Day in order to establish the existence of either a taxable capital gain or

Roland St-Onge (orally: February 14, 1978):—The appeal of Mr Bert Wickham came before me on February 14, 1978, at the city of Vancouver, British Columbia, and it involves a deduction for an amount of $540.43 paid by the appellant to his parents

A W Prociuk:—The appellant, Asit K Hazra, appeals from the respondent’s reassessment of his income for the taxation year 1975, wherein his claim in respect of his non-resident parents, as an additional exemption in the sum of $1,174 was disallowed

The Chairman (orally: March 13, 1978) [TRANSLATION]:—The appeal of Mr Fouad Zaki against a tax assessment for the 1975 taxation year.

The Chairman:—The appeal of Mr Keith Wilson is from an income tax assessment in respect of the 1974 taxation year by which the Minister of National Revenue added to the appellant’s income an amount of $45,837.50 as a taxable capital gain.