A J Frost (orally: December 16, 1977):—I shall now give my decision in Appeal No 77-213 between Charles E Riddoch, appellant, and the Minister of National Revenue, respondent.
A W Prociuk:—The appellant appeals from the respondent’s reassessment of his income for the taxation year 1972 wherein his portion of the net profit realized on the sale of some land in which the appellant held a 25% interest was treated
The Chairman [TRANSLATION]:—This is an appeal by Marcel H Roy against an income tax assessment for the 1974 taxation year.
The Chairman [TRANSLATION]:—This is an appeal by Ghislain M Gauthier against an assessment for the 1974 taxation year. The source of the dispute in this case concerns contributions made by the tax- payer in 1973 to a registered retirement savings plan
The Assistant Chairman:—Mr Hamilton (sometimes hereinafter called “Hamilton” or the “appellant”) has appealed to this Board from an assessment for tax for the 1974 taxation year. The appellant duly filed his 1974 income tax return and the Minister of
A W Prociuk:—The appellant Canadian corporation appeals from the reassessment of its income by the respondent for the taxation years 1974 and 1975 wherein its claim for a deduction from corporate tax, pursuant to the provisions of section 125.1 of
Guy Tremblay:—This case came before the Board at Montreal, Quebec, December 16, 1976.
A J Frost:—This is an income tax appeal relating to a notice of reassessment dated August 27, 1975 with respect to the appellant’s 1974 taxation year.
Delmer E Taylor:—This is an appeal against assessments for the years 1972 and 1973 in which the Minister of National Revenue disallowed amounts of $1,824 and $2,027.45 respectively claimed by the appellant as net operating losses from a fishing camp
A J Frost:—It was agreed at the commencement of the hearing of the Karl F Buchmann case that the appeal of Rose Marie Buchmann (76-778) would be heard at the same time on common evidence. Both appeals are with respect to the
