Guy Tremblay [TRANSLATION]:—The evidence in this case was heard at Quebec City, Quebec, on May. 2, 1977, and the oral pleadings on May 13, 1977.

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Quebec City on May 12, 1977.

The Assistant Chairman:—The appellant appealed to this Board from a reassessment for income tax for each of the years 1971, 1972 and 1973. When the appeal was called for hearing, the Board was advised that, with respect to the appeal relating

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Quebec City on May 12, 1977.

The Assistant Chairman:—When the appellant, a medical practitioner practising his profession in the City of Ottawa, in the Province of Ontario, filed his 1975 income tax return he claimed as a deduction in arriving at his net income, the sum of

Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on June 9, 1977.

The Assistant Chairman:—When Dr Rath (the “appellant”) filed his 1974 income tax return he claimed as “other deductions” in computing his net income for that year, the sum of $52,869.19. This amount was explained somewhat in a form attached to

Guy Tremblay [TRANSLATION]:—This case was heard in Quebec City, Quebec on May 13, 1977.

A W Prociuk (orally: November 14, 1977):—The appellant, Dr Kenneth L Easton, formerly of Mississauga, Ontario, appeals from the respondent’s reassessment for the taxation years 1971, 1972 and 1973, wherein the respondent made certain adjustments and additions to

The Chairman [TRANSLATION]:—This is an appeal by Mr Paul Laur- rent against a tax assessment for the 1974 taxation year, by which the respondent disallowed a deduction in the amount of $5,453.01 which the taxpayer, when calculating his income, had