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:

A J Frost:—This is an appeal from an assessment to income tax dated September 13, 1974 in respect of the 1973 taxation year, wherein the Minister ignored the election filed by the administratrix of the estate under section 40 of the

The Assistant Chairman:—Donald Carom, a medical doctor who practised his profession in the City of Windsor, Ontario, has appealed to this Board from an assessment for tax for the 1974 taxation year. The doctor prepared and filed his income tax

The Assistant Chairman:— Mr Thiessen has appealed to this Board from a reassessment for tax for each of the years 1972, 1973 and 1974. In each of the said years, Mr Thiessen (the appellant) claimed as a deduction, in computing his net

Guy Tremblay:—This case was heard at Sherbrooke, Quebec, on November 2, 1976.

A W Prociuk (orally: September 17, 1976):—The appellants, Courtenay-Comox Television Ltd and Comox Reception Ltd, appeal from the respondent’s reassessment of their incomes for the taxation year 1967 wherein deductions for labour and materials supplied in the

Roland St-Onge (orally: January 28, 1977):—The appeal of Big Horn Inn Ltd was heard on January 27, 1977 in the City of Calgary, Province of Alberta, and the question at issue is whether the proceeds of a sublease were taxable when received in