Delmer E Taylor (orally: March 28, 1977):—These are the appeals of Maria Paletta and Antonio Paletta in connection with the 1972 taxation year.

Delmer E Taylor:—This is an appeal from an income tax reassessment for the year 1968 in which the Minister of National Revenue deducted an amount of $4,281 from income earned solely in the Province of Quebec rather than proportionately from the

Roland St-Onge (orally: May 20, 1977):—The appeal of Porta-Test Manufacturing Ltd came before me on May 18, 1977 at the City of Edmonton, Alberta and it is with respect to its 1974 taxation year.

The Assistant Chairman:—When Alfred M Kotelko (hereinafter referred to as the ‘‘appellant’’) filed his income tax return for the 1971 taxation year, he stated he was the president of Telco Realty Ltd. To arrive at his total income for the year

The Assistant Chairman:—Mr Cunningham (hereinafter referred to as “the appellant’’), when he filed his income tax return for the 1973 taxation year, claimed as an allowable capital loss the sum of $1,000. The respondent, on assessing the appellant for

Roland St-Onge (orally: March 25, 1977):—The appeal of S & S Properties Ltd came before me on March 22, 1977 at the City of Victoria, British Columbia, and the question at issue is whether a gain earned in the appellant’s 1973 taxation

Roland St-Onge (orally: March 24, 1977):—The appeal of Dr Arnold H Lane came before me on March 22, 1977 at the City of Victoria, British Columbia, and the question at issue is whether the recaptured capital cost allowance assessed by the

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