The Assistant Chairman:—When Alfred M Kotelko (hereinafter referred to as the ‘‘appellant’’) filed his income tax return for the 1971 taxation year, he stated he was the president of Telco Realty Ltd. To arrive at his total income for the year

The Assistant Chairman:—Mr Cunningham (hereinafter referred to as “the appellant’’), when he filed his income tax return for the 1973 taxation year, claimed as an allowable capital loss the sum of $1,000. The respondent, on assessing the appellant for

Roland St-Onge (orally: March 25, 1977):—The appeal of S & S Properties Ltd came before me on March 22, 1977 at the City of Victoria, British Columbia, and the question at issue is whether a gain earned in the appellant’s 1973 taxation

Roland St-Onge (orally: March 24, 1977):—The appeal of Dr Arnold H Lane came before me on March 22, 1977 at the City of Victoria, British Columbia, and the question at issue is whether the recaptured capital cost allowance assessed by the

Delmer E Taylor:—This is an appeal from income tax reassessments by which the Minister of National Revenue increased the taxable income of the appellant by amounts of $3,128.50 and $3,137 respectively for the years 1971 and 1972. Both the appellant

The Assistant Chairman:—The appellant appealed to this Board from a reassessment for tax relating to the 1973 taxation year. There is no dispute as to the quantum of the income involved; the sole difference between the parties is the quantum of

The Assistant Chairman:—Mr Moreau carries on the business of a general insurance agent in the Town of Penetanguishene in the Province of Ontario. In preparing the financial statements for his business for the 1973 taxation year, Mr Moreau deducted an

The Chairman:—The appeals of Orest Chorney from income tax assessments in respect of the 1971, 1972 and 1973 taxation years were heard in Calgary on May 9, 1977.

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1974 in which the Minister of National Revenue disallowed an amount of $4,130 claimed as a disability deduction by the taxpayer. The appellant in the Notice of

Delmer E Taylor:—This is an appeal from reassessments by the Minister of National Revenue for the taxation years 1969, 1970, 1971 and 1974. Details were provided to the appellant by the respondent in a reassessment notice dated September 4, 1975,