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

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