Roland St-Onge:—The appeal of Mr James K Middleton came before me on May 28, 1979, at the City of Kelowna, British Columbia, and the issue is whether a $15 per day living-out allowance received by the appellant was taxable allowance for personal
M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1975 taxation year. The respondent, on assessing, disallowed the deduction of the sum of $63,200 claimed as a reserve for doubtful debts and included in
Guy Tremblay [TRANSLATION]:—The case at bar was heard at Quebec City, Quebec on March 22, 1978.
Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on November 14, 1977. The pleadings were sent to the Tax Review Board in writing. As agreed at the hearing, the case was taken under advisement on April 10, 1978.
Guy Tremblay [TRANSLATION]:—This case was heard in Quebec City on March 20, 1978.
The question here is whether, in computing his income, the appellant was entitled to deduct
Guy Tremblay [TRANSLATION]:—This case was heard at Quebec City, Quebec on December 8, 1977.
Guy Tremblay [TRANSLATION]:—The case at bar was heard in Quebec City, Quebec on December 5, 1977.
The Chairman:—The appeal of John Barnard Photographers Ltd is from a reassessment dated January 25,1978, by which the Minister disallowed the deduction of $1,669.51 and $3,234.65 claimed for boat expenses and further disallowing the amounts of $700 and $1,000
Guy Tremblayz—Cette cause fut entendue à Montréal (Québec) le 8 novembre 1978.
The Chairman:—The appeals of Kareem Besharah are from an assessment dated December 3, 1976 in respect of the 1972 taxation year and from reassessments dated July 21, 1978 in respect of the 1973 and 1974 taxation years.
