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

Guy Tremblay:—The present case was heard at Montreal, Quebec, on May 12, 1978.

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

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

Roland St-Onge (orally: February 13, 1978):—The appeal of Mr Gerhard Hausmann came before me on February 13, 1978, at the City of Vancouver, British Columbia. It has to deal with the separation agreement between his estranged wife and himself.

Guy Tremblay [TRANSLATION]:—This case was heard in Chicoutimi, Quebec on October 19, 1977.

Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed the taxpayer’s claim of $3,586.15 for a restricted farming loss for the year 1974. The respondent relied, inter alia,