Delmer E Taylor:—This is an appeal from income tax assessments for the years 1970, 1971, 1972 and 1973. The matter at issue results from an interpretation placed on a partnership agreement between the appellant and his partners, which calls for division of profits

Roland St-Onge:—The appeals of Nick Fragis, Chris Smirnios and Fraldo Restaurants Limited with respect to the 1969 taxation year were heard at London, Ontario on May 4, 1976 and the judgment was rendered the next day.

Roland St-Onge:—This appeal was heard on February 11, 12, and 13, 1976 in Toronto, Ontario. At the beginning of the hearing, counsel for the appellant was allowed to file an amended Notice of Appeal which gave a fairly clear picture of the

The Chairman:—This is the appeal of Paul Michaud from an income tax assessment in respect of the 1974 taxation year.

Roland St-Onge:—The hearing of this appeal started at London, Ontario on June 18, 1975 and was continued on March 4, 1976 at Toronto, Ontario. The hearing was held in camera at the request of the appellant’s counsel.

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1967. The matter at issue is the transaction used by the appellant to deal with an outstanding balance in his shareholder’s loan account in a company he

The Chairman:—The appeal of George R Hale from an income tax assessment in respect of the 1974 taxation year was heard in Ottawa on May 3, 1976.

The Chairman:—This is the appeal of J V R Gagné against tax assessments for the 1969, 1970, 1971 and 1972 taxation years.

The Chairman:—The appeal of Georges Girard Inc against tax assessments for the 1963, 1964 and 1965 taxation years was heard in Montreal, Quebec on January 15, 1976.

The Assistant Chairman:—This is an appeal by Mariette Laramée from an income tax assessment in respect of the 1970 taxation year.