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

Roland St-Onge:—This is an appeal which came before me on September 13 and 14, 1979, at the City of London, Ontario. It was heard on common evidence with the appeal of John A Carruthers with respect to their 1976 taxation year.

For the reasons given in the John A Carruthers case, a copy of which is attached hereto, the appeal is allowed and the matter referred back to the respondent for reassessment.

Appeal allowed.

Roland St-Onge:—The appeal of John A Carruthers came before me on September 13 and 14, 1979, at the City of London, Ontario. The issue is the valuation of some 6722 common shares held in Griffith Saddlery and Leather Limited and sold by the

Delmer E Taylor:—This appeal, heard in the City of Toronto, Ontario, on September 19, 1979, is against income tax assessments in which the Minister of National Revenue disallowed the appellant’s claim on account of maintenance payments with respect of

Roland St-Onge [TRANSLATION]:—The appeal of Mr André Thibault and the case of Mrs Madeleine Brassard Thibault came before me on June 29, 1979 at the city of Montreal, Quebec, following my decision dated January 24, 1979 in which I ordered that Mrs

Delmer E Taylor:—This is an appeal heard in the City of London, Ontario, on November 5, 1979, against income tax assessments in which the Minister of National Revenue disallowed unvouchered expenses for adver- t i si ng and promotion in the

John B Goetz:—This is an appeal from an income tax assessment with respect to the appellant’s 1974 taxation year. The appellant sought to deduct the sum of $5,342.57 as a non-capital loss in computing his income for the 1974 taxation year.