Roland St-Onge:—The appeal of CHLMP Developments Ltd came before me on May 30, 1979, at the City of Kelowna, British Columbia, and the issue is whether the profit from the sale of a property is a capital gain or income in the appellant’s
Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on May 10, 1978.
M J Bonner:—The appellant appeals from assessments of income tax for its 1973, 1974 and 1975 taxation years. In each of those years the appellant received payments from Imperial Oil Limited (hereinafter called “Imperial”). The respondent assessed on the
The Chairman:—Il s’agit des appels de Violando Lepore à l’encontre de cotisations pour les années d’imposition 1971, 1972 et 1973. Le 21 avril 1976, l’appelant contesta lesdites cotisations. Le 27 février 1977, l’intimé par notification confirma les cotisations pour
Roland St-Onge:—The appeal of Mr James K Middleton came before me on May 28, 1979, at the City of Kelowna, British Columbia, and the issue is whether a $15 per day living-out allowance received by the appellant was taxable allowance for personal
M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1975 taxation year. The respondent, on assessing, disallowed the deduction of the sum of $63,200 claimed as a reserve for doubtful debts and included in
Guy Tremblay [TRANSLATION]:—The case at bar was heard at Quebec City, Quebec on March 22, 1978.
Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on November 14, 1977. The pleadings were sent to the Tax Review Board in writing. As agreed at the hearing, the case was taken under advisement on April 10, 1978.
Guy Tremblay [TRANSLATION]:—This case was heard in Quebec City on March 20, 1978.
The question here is whether, in computing his income, the appellant was entitled to deduct
Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on December 8, 1977.
