Delmer E Taylor:—This is an appeal heard in the City of Montreal on February 5 and April 12, 1979, against an income tax assessment for the year 1976, in which the Minister of National Revenue held the appellant responsible for payment of
Assistant Chairman:— The appellant, when he filed his income tax return for the 1976 taxation year, showed as his income the amount of $966.89 as “taxable amount of dividends from taxable Canadian corporations” and also showed as “interest and other
Delmer E Taylor:—This is an appeal heard in the City of Montreal, PQ, on April 9, 1979, against income tax assessments for the years 1974 and 1975, in which the Minister of National Revenue disallowed certain amounts for the purpose of
Guy Tremblay:—This case was heard in Saskatoon, Saskatchewan, on October 12, 1978.
M J Bonner:—The appellant appeals from an assessment of income tax for its taxation year ending April 30, 1973. The appellant, in computing income for the year, had claimed a deduction for “bad debts’’ in the amount of $84,296. No debt
Guy Tremblay:—This case was heard at Saskatoon, Saskatchewan, on October 13, 1978.
The Assistant Chairman:—I am going to allow this appeal and send the assessment back to the Minister for variation to compute the allowance in the same fashion he has, except that the allowance shall be on the basis, as agreed to by
Guy Tremblay:—La présente cause fut entendue à Québec (Québec) le 23 mars 1978.
Guy Tremblay:—This case was heard in Halifax, Nova Scotia, on June 16, 1978. The written submissions were received by the Board in September 1978.
M J Bonner:—The appellant appeals from an assessment of income tax for its 1975 taxation year. The appellant, in its return of income for the year, sought to deduct $123,330 with respect to doubtful debts. On assessing, the respondent disallowed
