Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed an amount of $959 claimed as alimony for the year 1974. The respondent relied, inter alia, upon section 3

Guy Tremblay:—This case was heard at Montreal, Quebec, on January 17, 1978.

Guy Tremblay:—This case was heard in Halifax on June 12, 1978, on common evidence with the appeals of Constance Eva MacDonald (77-641) and Thomas Duncan MacDonald (77-642).

Guy Tremblay:—This case was heard in Halifax on June 12, 1978, on common evidence with the appeals of Constance Eva MacDonald (77-641) and West Coast Lighting Exclusive Ltd (77-643).

Guy Tremblay [TRANSLATION]:— This case was heard in Quebec City, Quebec, on April 7, 1977.

A W Prociuk (orally: April 6, 1978):—At the commencement of the hearing, by consent of all parties, these two appeals were heard on common evidence. The appellants, Anne E Flintoft and William J Flintoft, are husband and wife, and

Roland St-Onge (orally: April 28, 1978):—The appeal of Davalmar Inc came before me on April 27, 1978, at the city of Montreal, Quebec, and the main question at issue is whether, during its 1973 and 1974 taxation years, an indemnity of $35,000 paid by the

Roland St-Onge:—This appeal came before me on March 16 and 17, 1978 at the city of. Toronto, Ontario and the issue is whether this company had its residence in Canada during the 1971, 1972 and 1973 taxation years.

A W Prociuk (orally: April 5, 1978):—The appellant, John B Watson, of the city of Vancouver, British Columbia, a barrister and solicitor by profession, appeals from the respondent’s reassessment of his income for the taxation year 1975, wherein the

The Chairman:—This is the appeal of Wolfgang Hauser from an income tax assessment in respect of the 1975 taxation year. In his income tax return for that year the appellant claimed as a deduction from income an amount of $2,556.02 as expenses