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

A W Prociuk:—The appellant, Frank J Allan, appeals from the respondent’s reassessment of his income for the taxation years 1972 and 1973 wherein expenses in the sums of $6,491.82 for 1972 and $8,999.94 for 1973 were disallowed on the

Roland St-Onge (orally: June 14, 1977):—The appeal of Angus E Barton & Associates Limited came before me on June 14, 1977 at the City of Toronto, Ontario and it is with respect to the appellant’s 1973 and 1974 taxation years.

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