Guy Tremblay:—The case at bar was heard at Montreal, Quebec, on May 9, 1978.

Roland St-Onge:—The appeal of Mountain Place Limited came before me on June 19, 1978, at the city of Montreal, Quebec, and the issue is whether the appellant company has failed to withhold the amount of tax payable on payment made to a

Roland St-Onge [TRANSLATION] (orally November 1, 1977):—The appeal of Mr Simon Thibault came before me on November 1, 1977 in Montreal, Quebec, and is against penalties levied pursuant to the provisions of subsection 56(2) of the old Act and subsection

The Chairman [TRANSLATION]:—The appeal of Donat Thibault against a tax assessment in respect of the 1973 taxation year was heard in Montreal, Quebec on December 12, 1977.

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