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.
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
Delmer E Taylor [TRANSLATION]:—This appeal, which was heard in Montreal, Quebec on February 8, 1979, was brought as a result of assessments in which the Minister of National Revenue added certain amounts to the income reported by the appellant for
Delmer E Taylor [TRANSLATION]:—This is an appeal heard in the City of St John’s Newfoundland, on July 13, 1979, against an income tax assessment in which the Minister of National Revenue disallowed an amount of $7,618.09 claimed by the taxpayer
Delmer E Taylor [TRANSLATION]:—The appeals of Gérard Tardif and of the Estate of the late J Alzire Tardif (father of Gérard Tardif) were heard on common evidence in the City of Montreal, Quebec on February 9 and 19. 1979.
Guy Tremblay [TRANSLATION]:—These appeals were heard at Montreal, Quebec on August 29, 30 and 31, 1978 jointly with the appeal of Lambert & Grenier Inc (77-282).
