Guy Tremblay:—Cette cause fut entendue à Sherbrooke (Québec) le 23 janvier 1979.

1. Le Point en Litige

Il s’agit de savoir si l’intimé est bien fondé

The Chairman:—Ceci est l’appel de M Jean-Paul Desrosiers d’un avis de cotisation en date du 20 octobre 1975 pour l’année d’imposition 1973, par lequel le Ministre du Revenu national ajouta au revenu imposable de l’appelant un montant de $14,500. En

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.