Delmer E Taylor:—This is an appeal from income tax reassessments for the years 1971 and 1972, resulting from an addition by the Minister of National Revenue to taxable income of an amount of $82,576.87 previously declared by the appellant as a

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1972. The matter at issue is whether or not an amount of $1,500 received by the taxpayer was on account of income or capital. In his Notice of Appeal

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1973 in which the Minister of National Revenue disallowed as a deduction an amount of $117.67 claimed by the appellant as capital cost allowance on office equipment

Delmer E Taylor:—This is an appeal against an income tax assessment for the year 1973, in which the Minister of National Revenue included in the appellant’s taxable income an amount of $26,421.50 as income from business rather than regarding it

Delmer E Taylor:—This is an appeal from income tax reassessments dated June 18, 1975 for the years 1970 and 1972, and from a separate but related reassessment dated February 24, 1976 for the year 1971. Quoting from paragraph 9 of the

Delmer E Taylor:—This is an appeal from income tax reassessments for the years 1972 and 1973, wherein the Minister disallowed amounts of $1,810 and $1,992 respectively claimed by the taxpayer as travelling expenses. Both the appellant and the respondent

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1974, in which the Minister of National Revenue disallowed a deduction of $600 from taxable income claiming that the appellant was not a student in

A W Prociuk (orally: October 15, 1976)—The appellant, June M Meronek, widow of the late Harry Meronek, appeals from the respondent’s reassessment of her income for the taxation years 1969, 1970, 1971 and 1972, wherein the following amounts were added

Delmer E Taylor:—This is an appeal from income tax assessments for the years 1972 and 1973. There is one matter at issue, common to both years, and that is the disallowance by the Minister of National Revenue of the appellant’s claim for

The Chairman:—This is the appeal of Robert P Grimson from an income tax assessment in respect of the 1973 taxation year.

The following Agreed Statement of Facts was filed with the Board: