The Chairman:—This is the appeal of Ikram Ullah Makki from an income tax assessment in respect of the 1975 taxation year whereby the Minister disallowed certain additional personal exemptions claimed by the appellant as payments made to two of his
The Chairman:—This is the appeal of Vir K Handa from an income tax assessment in respect of the 1973 taxation year in which the Minister of National Revenue included in income the sum of $3,100 which had not been included in the taxpayer’s
The Chairman:—This is the appeal of Anges Nickolaou from an assessment in respect of the 1972 taxation year.
The Chairman:—This is the appeal of Nanik G Kripalani from an assessment in respect of the 1973 and 1974 taxation years.
The Chairman:—The appeal of Andco Anderson Limited (formerly A E Anderson Limited) is from an assessment in respect of the 1972 taxation year in which the Minister disallowed an amount of $8,000 claimed by the appellant as entertainment expenses incurred for the
A W Prociuk:—The appellant, Jericho Investments Limited, of Toronto, Ontario, appeals from the respondent’s reassessment of its income for the taxation year 1972 wherein the sum of $80,881 was disallowed as a deduction in respect of the capital cost
Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City on April 4, 1977.
The Chairman:—The appeals of Donald F Coons and James T Kemp from income tax assessments in respect of the 1972 taxation year were, by consent, heard on common evidence.
Guy Tremblay [TRANSLATION]:—The case at bar was heard at Montreal, Quebec on June 7, 1977.
Roland St-Onge (orally: February 28, 1977):—The appeal of Morris Feinstein came before me on February 25, 1977 at the City of Montreal, Québec, and it is with respect to a reassessment wherein non-resident tax, interest and penalties were levied in
