The Chairman (orally: September 22, 1977):—I will render my decision in this matter. In dealing with subsection 167(2), the application should set forth the reasons why it was not possible to serve the notice of objection within the time otherwise

The Assistant Chairman:—At the conclusion of the hearing, for the reasons then given, this appeal was allowed and the assessment referred back to the Minister for variation on the basis stated. The allowance given to the appellant is set forth in

Roland St-Onge (orally: December 8, 1977):—The appeal of Mr F W Beyer came before me on December 8, 1977 at the City of Ottawa, Ontario and the issue is whether the appellant’s racing activities in 1974 can be considered as the carrying out

A W Prociuk (orally: November 18. 1977):—The appellant, Diversey (Canada) Employees’ Savings Trust, appeals from the reassessment of its income for the taxation years 1972 and 1973 wherein the respondent assessed the appellant for tax in the full amount

Roland St-Onge (orally: October 7, 1977):—The appeal of Mr Marc E Decelles came before me on October 7, 1977 at the City of Montréal, Quebec, and the issue is to know whether the appellant is allowed to deduct the amount of $1,500 as

Delmer E Taylor (orally: October 18, 1977):—These are the appeals of Ben Medjuck for the 1972 and 1973 taxation years; of Roderick C Nolan for the 1973 and 1974 taxation years; of Robert D Neill for the 1973 and 1974 taxation years;

The Chairman:—This is the appeal of Waldemar Probek from an income tax assessment in respect of the 1974 taxation year by which the respondent added to the appellant’s income, as income from a business or from an adventure in the nature of

Delmer E Taylor:—These are appeals from income tax assessments for the years 1971 and 1972 in which the Minister of National Revenue included in the taxable income of the appellant amounts calculated to be the profit, less appropriate reserves, on

Roland. St-Onge (orally: November 4, 1977):—The appeal of Mr Moses Deitcher came before me on November 2, 1977, at the City of Montréal, Québec, and the issue is whether, during his 1971 taxation year, the amount of recapture claimed by the

Roland St-Onge (orally: October 7, 1977):—The appeal of Mary Silas came before me on October 7, 1977 at the City of Montréal, Québec and the appellant is seeking to deduct from her total salary the expenses of $2,071.93 related to a part-time