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

Guy Tremblay [TRANSLATION]:—The case at bar was. heard in Chicoutimi, Quebec, on October 18, 1977. The Tax Review Board needed stenographic notes during the proceedings and there were received on March 30, 1978.

Guy Tremblay:—This case was heard in Montreal, Quebec, on January 19, 25, 26 and 27, 1978.

The Assistant Chairman:—The appeals in this instance relate to the income tax assessed the appellant for the 1972, 1973 and 1974 taxation years. For the first two of those three years, the respondent added to the appellant’s income amounts which

Guy Tremblay [TRANSLATION]:—This case was heard on November 16, 1977 in Montreal, Quebec.

Roland St-Onge (orally May 3, 1978) [TRANSLATION]:—The appeal of Mr Luc Thériault, concerning the 1972 and 1973 taxation years, came before me on December 5, 1977 at Ottawa, Ontario. The appellant was not represented by counsel.

Roland St-Onge (orally April 24, 1978) [TRANSLATION]:—The appeal of Mr Yvon L’Heureux came before me on April 24, 1978 in Montreal, Quebec. The issue is whether an amount of $1,000 is deductible from the appellant’s income for his 1974 taxation year.

Roland St-Onge (orally April 27, 1978) [TRANSLATION]:—The appeal of Mr Roland Vaillancourt came before me on April 27, 1978 in Montreal, Quebec. It is a question of alimony paid by the appellant to his wife during the 1974 taxation year. For this

Roland St-Onge (orally October 20, 1978):—The appeal of Mr John W Welton came before me on October 20, 1978, at the City of Toronto, Ontario, and the issue is whether the sale of property constitutes an adventure in the nature of trade in

Guy Tremblay:—This case was heard at Montreal, Quebec, on May 8, 1978.