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

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