M J Bonner:—These are appeals from assessments of income tax for the appellant’s 1972 to 1975 taxation years inclusive. During that period the appellant operated, as a sole proprietor, a small butcher shop and grocery store.

Delmer E Taylor:—This is an appeal heard in the City of Vancouver, British Columbia, on June 27, 1979, against an income tax assessment for the year 1974 in which the Minister of National Revenue added to the appellant’s income amounts

Delmer E Taylor:—This is an appeal against an income tax assessment for the year 1976 in which the Minister of National Revenue disallowed a claim of $1,000 for a disability deduction for the appellant’s son. In assessing the appellant, the

Delmer E Taylor:—The point at issue in this appeal is whether or not the taxpayer is entitled to deductions claimed in the total amount of $2,920 for support of dependents in 1976 as follows:

Delmer E Taylor:— This is an appeal against an income tax assessment for the year 1973 in which the Minister of National Revenue disallowed as a bad debt expense, an amount of $6,208.82 claimed by the appellant against his income as

Delmer E Taylor:—The point at issue in this appeal is whether or not two receipts for the year 1977 (one for $14, the other for $18, totalling $32), provide the taxpayer with the deduction for tuition fees allowed under

Delmer E Taylor:—This is an appeal heard in St John’s, Newfoundland, on July 11,1979, against an income tax assessment in which the Minister of National Revenue disallowed the amount of $390 claimed by the appellant as a deduction for a wholy

Delmer E Taylor:—This is an appeal heard in the City of St John’s, Newfoundland, on July 12, 1979, against income tax assessments in which the Minister of National Revenue increased the taxpayer’s reported income for each of the years 1975 and

The Chairman:—The appeal of Walter D Kitts is from an assessment in respect of the appellant’s 1975 taxation year.

The Chairman:—This appeal of Aero Developments Co Limited is from income tax assessments dated May 1, 1975 and August 31,1976, in respect of the 1973 and 1974 taxation years respectively. For the 1973 taxation year the respondent added $461,143 to the