J B Goetz:—The appeal of Beatrice M Guest was heard at Toronto, Ontario, on March 21, 1979 and is from a reassessment in respect of her 1974 taxation year. The reassessment is based upon the fact that a bonus of $4,500 on a

J B Goetz:—The appeal of Abdulmalik Karimi was heard at Toronto, Ontario, on March 20, 1979, and is from a reassessment of the Minister dated June 28, 1977, which assessment disallowed the deduction of $1,700 sought to be claimed by the

J B Goetz:—This appeal was heard at Toronto, Ontario, on March 19, 1979, and is from a notice of reassessment of the Minister dated February 23,1978, whereby the Minister disallowed an amount of $1,411.30 which the appellant sought to deduct in

The Chairman:—This is the appeal of Trans-World Industrial Development Inc from a reassessment dated January 2,1976, in respect of the 1973 taxation year, in which the Minister of National Revenue considered as taxable business income, profits in the amount of

The Assistant Chairman:—This case came up for hearing before me at Calgary, on April 9, 1979. The parties agreed on most of the facts of the case and the argument was confined solely to an interpretation of some subsections of section 146

The Assistant Chairman:—By way of reassessments, the Minister of National Revenue added a different amount to the reported income of Harold J Sachs (the appellant) for each of the years 1975 and 1976, and in the accompanying T7W-C for each year

The Assistant Chairman:—The reasons for judgment in principal are the same as those given concurrently in the appeal of Jacob J Thiessen, a copy of which is attached hereto, with one major change. The number of meals the appellant can claim at five dollars per meal shall be 556.

Appeal allowed.

Delmer E Taylor:—This is an appeal heard in the City of Montreal, Quebec, on October 12, 1978, against an income tax assessment in which the Minister of National Revenue assessed tax on the basis of a “deemed” dividend allegedly received by

J B Goetz:—This appeal came on before me for hearing at the City of Toronto, Ontario, on March 21, 1979.

The President:—This is the appeal of Kurt Schmid from reassessments dated August 12, 1977, in respect of the 1972 and 1973 taxation years. The issue for the 1972 taxation year was the appellant’s claim of a foreign tax credit in the amount of