Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on June 7, 1977.

Guy Tremblay [TRANSLATION]:—This case was heard in Chicoutimi, Quebec, on October 17, 1977.

Roland St-Onge (orally: November 4, 1977) [TRANSLATION]:—The appeals of Messrs André Vaillancourt, Jean Vaillancourt, Robert Vaillancourt, Aldéric Vaillancourt and Gaston Vaillancourt were brought before me on November 3, 1977 in Montreal, Quebec. It was agreed that

The Chairman:—The appeals of Mr David Friedman and Mr Hyman Friedman from income tax assessments in respect of the 1973 and 1974 taxation years were, by consent of the parties, heard on common evidence.

The Chairman [TRANSLATION]:—The appeal of Joseph Laberge from a tax assessment in respect of the 1970, 1971 and 1972 taxation years was heard in Montreal, Quebec, on December 16, 1977.

Guy Tremblay:—This case was heard at Halifax, Nova Scotia, on June 12, 1978.

Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed a deduction of $17,057.13 claimed for the year 1973 as tuition fees. The respondent relied inter alia upon

Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed the deduction of $1,749.95 for the purchase of 10 new chesterfields in 1972 but claimed as “repairs and maintenance’’, and of

Guy Tremblay:—This case was heard at Halifax, Nova Scotia, on June 13, 1978.

Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed an amount of $8,498.72 claimed as “repairs and maintenance’’ in the year 1974. The Minister did allow capital cost allowance on