Guy Tremblay:—This case was heard at Belleville, Ontario, on April 18, 1978.

Delmer E Taylor:—This is an appeal against an income tax assessment dated December 10, 1976 in which the Minister of National Revenue revised the reported taxable income of the appellant for the year 1975, giving the following explanation:

Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on February 20, 1978.

The Chairman [TRANSLATION]:—The appeal of Mr Gilles Tailleur against a tax assessment in respect of the 1971 taxation year was heard in Quebec City, Quebec on February 8, 1978.

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

Delmer E Taylor:—This is the decision in the matter of the application of John R Logan to the Tax Review Board for an order, pursuant to the provisions of subsection 167(1) of the Income Tax Act, SC 1970- 71-72,

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

Guy Tremblay:—The case at bar was heard in Montreal, Quebec, on May 10, 1978.

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