Delmer E Taylor (orally: December 7, 1976):—These are appeals from Robert C MacFarlane and Dora A MacFarlane with respect to the income tax years 1972 and 1973. With agreement of counsel the two matters have been heard on common evidence

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 $187.18 claimed by the appellant as expenses in connection with earning income for that year.

The Chairman:—This is the appeal of Lily Cups Limited from an income tax assessment in respect of the 1968 taxation year. The facts alleged in Paragraphs 6, 7, 8 and 9 of the appellant’s Notice of Appeal, which give rise to the issue of

Delmer E Taylor:—This is an appeal by Murray H Jenkins from an income tax reassessment for the year 1973 dated August 5, 1975. The matter at issue is a claim by the appellant for deductions from his income earned as a commission

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