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,

Delmer E Taylor:—This is an appeal resulting from an income tax reassessment for the year 1974, but only indirectly related to it. The appellant, after having been reassessed on certain points for that year, submitted that he should be allowed

A J Frost (orally: October 13, 1976):—I have listened carefully to the evidence and I shall now give my decision with respect to Appeal No 76-483, between Irving Henry Graham, appellant, and the Minister of National Revenue, respondent.

The Assistant Chairman:—Mohican Holdings Limited (sometimes hereinafter called either “Mohican” or the “appellant’’) has appealed to this Board from an assessment for tax for the 1971 taxation year. In that year, it sold a vacant piece of real property

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 $1,025.34 claimed by the appellant as a business loss. The respondent relied, inter