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

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.