The Assistant Chairman:—Were is not for the Canadian Bill of Rights, SC 1960, c 44, this appeal would not have come before this Board. The basis of the appeal is that section 63 of the Income Tax

Guy Tremblay [TRANSLATION]:—This application was heard in Montreal on June 6, 1977.

Delmer E Taylor:—This is an appeal against an income tax assessment for the year 1973 in which the Minister of National Revenue increased the reported taxable income of the appellant by an amount of $15,570, allegedly received by him as

The Chairman:—The appeals of George Meles, Eleanor Meles, Ruth Goldberg and Jack Goldberg from assessments in respect of the 1972-1973 taxation years were, by consent, heard on common evidence.

Delmer E Taylor:—This is an appeal against the penalty levied by the Minister of National Revenue in an income tax assessment, for the year 1972. The penalty of $2,603.42 was levied under subsection 163(2) of the Income Tax

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