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

Roland St-Onge:—As agreed by counsel, the evidence and argument adduced in the appeal of Donald Ross are to serve in the appeal of Robert W Wintemute.

Consequently, for the same reasons the appeal of Robert W Wintemute is dismissed.

Appeal dismissed.

Roland St-Onge:—The appeal of Donald Ross came before me on January 28, 1977 at the City of Calgary, Alberta, and the issue at stake is whether a terminal loss of $11,916.66 can be deducted in the appellant’s 1972 taxation year. It was agreed

Delmer E Taylor:—This is an appeal from an income tax assessment for the year 1973, in which the Minister of National Revenue has disallowed two deductions, paid in accordance with an Order of the Supreme Court of Ontario dated July 18,

A J Frost:—These appeals, heard concurrently on common evidence, are from Notices of Reassessment dated March 10, 1975, with respect to the appellants’ 1970, 1971, 1972 and 1973 taxation years.