A J Frost (orally: March 18, 1977):—I shall now give my decision in Appeal No 74-609 between Alberta Poultry Marketers Co-operative Limited, appellant, and the Minister of National Revenue, respondent.

A J Frost:—This is an income tax appeal from assessments for the appellant’s 1969, 1970, 1971 and 1972 taxation years, wherein amounts of interest claimed by the appellant as deductions from income were not allowed on the ground that the

A W Prociuk (orally: November 17, 1976):—The appellant, Westcon Engineering and Contractors Ltd, presently of the City of Kelowna, British Columbia and formerly of Saskatoon, Saskatchewan, appeals from the respondent’s reassessment dated January 21, 1974 in respect

Delmer E Taylor:—This is an appeal from income tax reassessments for the taxation years 1971, 1972, 1973 and 1974 by which the Minister of National Revenue increased the taxable income of the appellant personally by amounts of $6,000, $7,000, $12,000

Delmer E Taylor (orally: June 10, 1977):—This is an appeal from Michael Zukiwski with respect to his 1971, 1972 and 1973 taxation years.

Delmer E Taylor:—This is an appeal against an income tax assessment for the taxation year 1975 by which the Minister of National Revenue disallowed an amount of $1,000 which the appellant sought to claim as a deduction from her income in

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1974 in which the Minister of National Revenue increased the taxable income of the appellant by an amount of $24,033.34 representing the net gain on the sale of

Roland St-Onge (orally: May 19, 1977):—The appeal of Mr Louis C Remesz came before me on May 17, 1977 at the City of Edmonton, Alberta.

A J Frost (orally: November 18, 1976):—This is an income tax appeal wherein the Minister of National Revenue reassessed the appellant with respect to the fiscal years ended March 31, 1971 and September 30, 1971, treating the full amount of a

Delmer E Taylor:—This is an appeal against a reassessment of income tax in which the Minister of National Revenue disallowed as interest expenses the amounts of $843.17, $824.36 and $804.39 for the years 1972, 1973 and 1974 respectively. The