Delmer E Taylor:—This is an appeal heard in the City of London, Ontario, on November 5, 1979, against an assessment in which the income tax payable for the year 1977 was recalculated after the Minister of National Revenue had

Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on October 16, 1979.

John B Goetz:—This is an appeal with respect to the appellant’s income tax liability for the taxation year 1976. In assessing the appellant, the respondent relied, inter alia, upon paragraphs 18(1)(h) and 20(1)(c) of the Income

John B Goetz:—The appellant, William Mair, claimed for the taxation year 1976 a deduction under paragraph 109(e) of the Income Tax Act in respect of his niece claiming that his niece was wholly-dependent upon him for support

The Chairman:—This is the appeal of Muhammad Tasneem from the income tax assessment in respect of the 1977 taxation year during which the appellant sought to deduct the amount of $4,760 as an amount claimed to be expended for the support of