The Chairman [TRANSLATION]:—This is an appeal by Services Farmico Inc against an income tax assessment dated May 5, 1976 for the taxation year 1974.

Delmer E Taylor [TRANSLATION]:—These appeals were heard on common evidence in the City of Montreal, Quebec, on April 11, 1979. They were filed against the penalties imposed in relation to the reassessments on Laurette Giroux, dated December 22, 2976,

Delmer E Taylor [TRANSLATION]:—This appeal was heard in Montreal, Quebec on April 10, 1979 and was brought as a consequence of assessments for 1972, 1973, 1974 and 1975 in which the Minister of National Revenue added various amounts to the

Delmer E Taylor [TRANSLATION]:—This appeal was heard at the City of Montreal, Quebec, on April 12, 1979, and was filed following income tax assessments for the years 1971, 1972, 1973 and 1974, in which the Minister of National Revenue disallowed

Delmer E Taylor:—This is an appeal heard in the City of Toronto, Ontario, on September 20, 1979, against an income tax assessment in which the Minister of National Revenue disallowed an amount of $387,562 claimed by the taxpayer in filing his

Guy Tremblay:— This case was heard in Vancouver, BC, on February 21, 1979.

1. Point at Issue

The point is whether the appellant is correct in claiming in the computation of his income for the 1976 taxation year the amounts of $3,318 for a life insurance premium and $1,312 for dental expenses for his children, as part of alimony payments as provided in the written separation agreement. The Department of National Revenue refuses those expenses because, according to its contention, they were not paid on a period basis.

M J Bonner:—On December 31, 1971, the appellants, William Robulak, Emily Vaselenak and Eunice Robulak, each owned an undivided one-third interest in an 80 acre parcel of land lying immediately to the south of the northerly limits of the City of

The Chairman:—The appeal of Dr Marshall Kulka is from an assessment by which the Minister added to the appellant’s income an amount of $20,960 for the 1977 taxation year. As I understand it, the issue is whether $20,000, received by the appellant

Delmer E Taylor [TRANSLATION]:—These appeals were heard at Montreal, Quebec on April 11, 1979 and were brought as a consequence of income tax assessments in which the Minister of National Revenue included the following amounts in the appellant’s income

The Chairman [TRANSLATION]:—This is an appeal by Mr Jean Guay from income tax assessments for the 1971 and 1972 taxation years. By a notice of appeal dated February 17, 1977 the appellant, relying on paragraphs 11 (1)(l), 11 (1)(la), 139(1)(b) and