Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1973 in which the Minister of National Revenue increased the taxable income of the appellant by treating as income from business, rather than as capital gain, the

Delmer E Taylor:—This is an appeal against income tax assessments for the years 1972 and 1973 in which the Minister of National Revenue added amounts of $369 and $420 respectively to the taxable income of the appellant, such amounts being the

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Montreal, Quebec on March 7, 1977.

A W Prociuk:—The appellant, Calvin Wesley Greaves, appeals from the respondent’s reassessment of his income for the taxation year 1975 wherein a deduction of $4,405 representing tuition fees paid by the appellant to Heed University in Hollywood, Florida,

The Chairman:—These are the appeals of Rudolph Meyer from income tax assessments in respect of the 1971, 1972, 1973 and 1974 taxation years.

A W Prociuk:—The appellant corporation of Tecumseh, Ontario appeals from the respondent’s reassessment of its income for the 1973 taxation year wherein the small business deduction pursuant to subsection 125(1) of the Income Tax Act,

Delmer E Taylor:—This is an appeal from income tax reassessments for the year 1973 in which the Minister of National Revenue increased the taxpayer’s reported taxable income by a total of $28,999.80, repre- senting a bonus of $16,500 credited to

The Chairman:—This is the appeal of Glomin Farms Ltd from income tax assessments wherein income tax of $39,712.47 and $20,598.84 was levied on income from a business in respect of the appellant’s 1973 and 1974 taxation years whereas the appellant claims

A W Prociuk:—This appeal is from the respondent’s reassessment of the appellant’s income for the taxation year 1975 wherein the appellant’s two fiscal periods covering a total of 22 consecutive months, each ending in the said taxation year, were

A J Frost (orally: May 6, 1977):—I shall now give my decision in Appeals Nos 76-52 and 76-386 between Edmund Peachey Limited, appellant, and the Minister of National Revenue, respondent.