The Assistant Chairman:—Although this appeal relates to an assessment of income tax for the 1971 taxation year, the dispute, in actuality, relates to a claimed expense in the 1969 taxation year and a further expense in the 1970 taxation year of

Roland St-Onge:—The appeals of Dr Arthur W Nauss and Mrs Doris B Nauss came before me on July 13, 1978 at the City of Calgary, Alberta, and the issue is to know when an exchange of shares took place in order to find out the

Guy Tremblay [TRANSLATION]:—This case was heard on March 23, 1978 in Quebec City, Quebec.

Roland St-Onge:—The appeals of Messrs Ernest Hachey and Russell Northrup came before me on August 31, 1978, at the City of Saint John, New Brunswick and were heard on common evidence. The issues are first, whether the appellants transferred goodwill to

Guy Tremblay:—This case was heard in Saskatoon, Saskatchewan on October 11, 1978.

Roland St-Onge:—This appeal came before the late A W Prociuk, Esq, QC, in Vancouver, British Columbia, on April 6, 1978, and the issue was the assessment of Mrs Dorrine L Payette for her 1973 taxation year. The appellant apparently received some

Roland St-Onge:—The appeal of Mr Aurelio D Vasconcelos came before me on September 19, 1978, at the City of Montreal, Quebec, and the issue is whether a sum of $14,500 received by the appellant at the termination of his employment is income or capital

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.