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
Delmer E Taylor:—This is an appeal against income tax assessments dated August 6, 1974 by which the Minister of National Revenue increased the taxable income of the appellant for the years 1969 and 1970 by amounts of $45,058.64 and $15,053.10
Delmer E Taylor:—This is an appeal against 1973 and 1974 income tax assessments in which the Minister of National Revenue disallowed amounts of $8,085 and $11,251 respectively as farming losses. The respondent relied, inter alia, upon
Delmer E Taylor:—These are appeals heard on common evidence, against income tax assessments by which the Minister of National Revenue increased the taxable income of each of the appellants by $32,436.95, $26,500 and $47,725.32 for the years 1971, 1972
