The Assistant Chairman:—The appellant’s appeal to this Board from an assessment for income tax for the 1973 taxation year proceeded before this Board on a statement of agreed facts. The relevant portions of the statement, excluding the “Agreement’ referred

A W Prociuk (orally: January 19, 1978):—The appellant, Robert Wayne Spicer, of Carstairs, Alberta, appeals from the respondent’s reassess- ment of his income for the taxation years 1969, 1970, 1971 and 1972, wherein the appellant was disallowed to deduct

A W Prociuk (orally: January 16, 1978):—The appellant, Maarten Slingerland, appeals from the reassessments of his income by the respondent for the taxation years 1972, 1973 and 1974 wherein in each year the sum of $3,000 was added back to his

A W Prociuk (orally: February 7, 1978):—The appellant, Mrs Renata Grodski, of the City of Toronto, Ontario, appeals from the reassessment of her income by the respondent for the taxation year 1975, wherein the respondent disallowed the claim for

Delmer E Taylor:—This is an appeal against an income tax assessment for the year 1975 in which the Minister of National Revenue disallowed a deduction in the amount of $450 for child care expenses. The appellant, a man, contended that section

Delmer E Taylor (orally: February 18, 1977):—This is an appeal by Eddie Oswald against assessments of tax for the 1970, 1971 and 1972 taxation years.

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal on December 17, 1976 and January 20, 1977.

Delmer E Taylor:—This is an appeal against an income tax assessment for the year 1974 in which the Minister of National Revenue disallowed an amount of $3,228.11 regarded by the taxpayer as an expenditure for the purpose of earning income. The

A W Prociuk:—The appellant, Stanley J Powell, of Calgary, Alberta, an employee of Shell Canada Ltd, appeals from the respondent’s reassessment of his income for the taxation year 1975 wherein an amount of $2,223.19 was added to his taxable income