Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1975. In that year the sale of certain real estate provided a gain to the estate, and after making allowances considered appropriate, the Minister of National Revenue

Roland St-Onge (orally: June 15, 1977): The appeal of Victor Pulera came before me on June 15, 1977 at the City of Toronto, Ontario, and it is with respect to a net worth assessment prepared by the respondent for the appellant’s 1967, 1968,

A J Frost (orally: July 7, 1977):—I shall now give my decision in Appeal No 77-50 between Larry Grozelle, appellant, and the Minister of National Revenue, respondent.

Delmer E Taylor:—This is an appeal from income tax reassessments for the taxation years 1973 and 1974 in which the Minister of National Revenue increased the taxable income of the appellant by an amount of $29,387.10 for the year 1973, and

Delmer E Taylor:—These are appeals from income tax reassessments for the taxation year 1968 in which the Minister of National Revenue increased the taxable income of each of the appellants by an amount of $66,950. The respondent relied, inter

The Assistant Chairman:—In 1958 Mr Mersereau (hereinafter called ‘the appellant’’) started a trucking business in the Province of New Brunswick, which prospered. In 1962 he caused a company to be incorporated pursuant to the laws of that province, which

The Assistant Chairman:—Six individuals who were employees of Weldwood of Canada Limited (hereinafter referred to as “Weldwood”) decided among themselves in 1970 to cause a company to be incorporated to sell plywood to the retail lumber trade. As a

The Assistant Chairman:—The appellant, in his appeal to this Board, has raised two issues. He contends, in the circumstances of his case, that he is not liable to taxation by the Province of New Brunswick for the 1974 taxation year. At

Roland St-Onge (orally: June 20, 1977):—The appeal of Mosport Park Limited came before me on June 17, 1977 at the City of Toronto, Ontario and it has to do with the loss of the sum of $56,115 that the appellant is trying to deduct

Delmer E Taylor (orally: June 10, 1977):—This is an appeal from Fergus Developments and Leaseholds Limited against an income tax assessment for the year 1974 in which the appellant was assessed to tax as part of income account on two