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

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 $2,524.77 claimed by the appellant as travelling expenses. Although both the appellant and the

Delmer E Taylor (orally: March 28, 1977):—This is an appeal from R M Helm with respect to the 1974 taxation year as a result of the disallowance by the Minister of National Revenue of an amount of $600 claimed as an education