M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1973 taxation year. The respondent included, in the computation of the appellant’s income for the year, the sum of $80,903.62 as capital cost allowance recaptured

The Chairman:—The appeal of Paul A Klie from reassessments dated August 23, 2974, in respect of the 1971 and 1972 taxation years, was first brought to hearing on September 20, 1977. At that time, counsel for the appellant filed a notice of

Delmer E Taylor:—These appeals were heard at the City of Toronto, Ontario, on November 8, 14 and 15, 1978, and deal with income tax assessments for the taxation years 1971, 1972 and 1973 in which the Minister of National Revenue increased

Delmer E Taylor:—These are the appeals of Ross Brown against income tax assessments in which the Minister of National Revenue added to his taxable income the amounts of $31,706.86 and $3,651.00 for the taxation years 1973 and 1974 respectively. These

The Chairman:—Ceci est l’appel de monsieur Gabriel Dubé à l’encontre de cotisations d’impôt à l’égard des années d’imposition 1974 et 1975. Les faits, le litige et les années d’imposition étant les mêmes, la demande du procureur des contribuables de joindre

Delmer E Taylor:—This is an appeal heard in the City of London, in the Province of Ontario, on December 5, 1978, against an income tax assessment in which the Minister of National Revenue taxed an amount of $657.73 as a benefit

M J Bonner:—The appellant was, at all relevant times, an employee of Edgar T Alberts Limited, which I will call “the Company” hereafter in these reasons.

Roland St-Onge:—The appeal of H Fine and Sons Limited came before me at the City of Ottawa, Ontario on November 29, 1978 and January 30, 1979 and it is with respect to the selling of land in the appellant company’s 1973 taxation year.

M J Bonner:—This is an appeal from an assessment made April 26,1977, of a penalty under subsection 163(2) of the Income Tax Act in respect of the appellant’s 1972 tax return. The burden of proof of the facts justifying

M J Bonner:—This is an appeal from an assessment of income tax and penalty for the appellant’s 1972 taxation year. Notice of the assessment was dated July 22, 1975. In computing income the Respondent included, pursuant to subsection 15(1) of