Guy Tremblay [TRANSLATION]:—The case at bar was heard at Quebec City on May 12, 1977.

The Assistant Chairman:—When the appellant, a medical practitioner practising his profession in the City of Ottawa, in the Province of Ontario, filed his 1975 income tax return he claimed as a deduction in arriving at his net income, the sum of

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

The Assistant Chairman:—When Dr Rath (the “appellant”) filed his 1974 income tax return he claimed as “other deductions” in computing his net income for that year, the sum of $52,869.19. This amount was explained somewhat in a form attached to

Guy Tremblay [TRANSLATION]:—This case was heard in Quebec City, Quebec on May 13, 1977.

A W Prociuk (orally: November 14, 1977):—The appellant, Dr Kenneth L Easton, formerly of Mississauga, Ontario, appeals from the respondent’s reassessment for the taxation years 1971, 1972 and 1973, wherein the respondent made certain adjustments and additions to

The Chairman [TRANSLATION]:—This is an appeal by Mr Paul Laur- rent against a tax assessment for the 1974 taxation year, by which the respondent disallowed a deduction in the amount of $5,453.01 which the taxpayer, when calculating his income, had

Delmer E Taylor:—This is an appeal against an assessment of income tax for $26,947.35, information for which is to be found on notice of assessment dated April 21, 1976, giving the following details:

Delmer E Taylor:—These appeals concern the 1973 taxation year and deal with two issues—the first is common to all three appellants, and the second applies only to Joseph Santarossa. On the first issue, the respondent has assessed to income tax

A W Prociuk (orally: November 16, 1977):—The appellant corporation appeals from the respondent’s reassessment of its income for the taxation year 1973 wherein an amount of $95,000, which the appellant received and treated as capital, was added back to