The Assistant Chairman:—The appellant, which was incorporated in 1971 pursuant to the laws of the province of New Brunswick as a public company, since 1972 has been carrying on the business of operating a golf course and related services. The

Delmer E Taylor:—This is an appeal heard in the City of Kingston, Ontario, on May 23, 1979, against an income tax assessment in which the Minister of National Revenue disallowed the amount of $900 claimed by the taxpayer in the year 1975

M J Bonner:—These are appeals from assessments of income tax for the 1974 and 1975 taxation years of William G Barker and his wife, Mary L Barker. The appeals were heard together on common evidence. At issue is the value on December

Delmer E Taylor:—This appeal, heard July 10, 1979, in the City of St John’s, Newfoundland, is from an income tax assessment for the year 1976 in which the Minister of National Revenue assessed the taxpayer for both federal and provincial income

Delmer E Taylor:—This is an appeal heard in the City of Montreal, Quebec, on April 12, 1979, against income tax assessments for the years 1973 and 1974 in which the Minister of National Revenue disallowed amounts of $1,233.19 and $1,030.18

M J Bonner:—The appeals of Fred Meikar and Tamara Meikar from assessments under the Income Tax Act for the 1976 taxation year were heard together on common evidence. In both cases the respondent assessed interest and

The Chairman [TRANSLATION]:—This is an appeal by Mr Giulio Ravasi from income tax assessments dated April 20, 1976, in which the Minister of National Revenue claimed tax amounting to $2,187.45, that is 15% of $14,583 paid or credited to a non-resident

M J Bonner:—The appellant appeals from an assessment of income tax for his 1975 taxation year. The respondent, on assessment, disallowed the interest income deduction claimed by the appellant under section 110.1 of the Income Tax Act.

The Assistant Chairman:— Reginald H Coates (the appellant) filed his income tax return for the 1975 taxation year and claimed as maintenance payments the sum of $1,698. The Minister of National Revenue (the respon- dent) disallowed that claim.

The Assistant Chairman:—When the appellant filed his income tax return for the 1976 taxation year, he claimed child care expenses in the sum of $170. On assessment the respondent disallowed the claim, and the accompanying explanation of the disallowance