Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on July 10, 1978.

Roland St-Onge [TRANSLATION]:—The appeal of Mr Denis Lacasse came before me on June 22, 1978 at Montreal, Quebec. The question was whether a real estate transaction which took place in the course of taxation year 1973 gave rise to a capital

Roland St-Onge [TRANSLATION]:—The appeal of Mr Charles Bettan came before me on April 24, 1978 in Montreal, Quebec. It must be determined whether he is entitled to claim as deductions the sums paid for the support of the following persons: his

Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on January 17, 1978.

Delmer E Taylor:—This is an appeal heard in the City of Montreal, Province of Quebec, on April 9, 1979, against an income tax assessment for the year 1976 in which the Minister of National Revenue disallowed an amount of $2,965.38 claimed

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