Delmer E Taylor:—This is an appeal heard in Toronto, Ontario, on March 1, 1979, against income tax assessments in which the Minister of National Revenue disallowed as deductions for alimony payments, the amounts of $6,978, $8,557.20, and $1,906.69 for

Delmer E Taylor:—This is an appeal heard in Toronto, Ontario, on March 1, 1979, against assessments of income tax for the years 1972, 1973, 1974 and 1975. The assessments for the first three years are based on the inclusion by the

Roland St-Onge:—The appeals of Marsh & McLennan Limited and Harry Price Hilborn Insurance Ltd came before me on February 14, 1979, at the City of Toronto, Ontario and it was agreed between counsel that the evidence in the appeal of Marsh &

Guy Tremblay:—This case was heard at Montreal, Province of Quebec, on July 11, 1978.

1. Points at Issue

The points at issue are:

Roland St-Onge:—This appeal in respect of an income tax assessment for the 1976 taxation year was heard on common evidence with the appeal of Marsh & McLennan Limited (78-877) on February 14, 1979.

For the reasons given in the Marsh & McLennan Limited appeal, a copy of which is attached hereto, the appeal is allowed and the matter referred back to the respondent for reconsideration and reassessment accordingly.

Appeal allowed.

The Chairman:—This is the appeal of Wilfred H Browne from an income tax reassessment dated March 1, 1977, by which the respondent added to the appellant’s income for the 1973 taxation year an amount of $18,250.50 as being his share of the

M J Bonner:—The appellant appeals from an assessment of income tax for her 1974 taxation year. The respondent, on assessing, disallowed the appellant’s claim to deduct in computing income the sum of $5,900 in legal fees and disbursements incurred as

Roland St-Onge:—The appeal of Canadian Pacific Hotels Limited came before me on June 20, 1978, at the City of Montreal, Quebec, and the issue is whether the appellant was, by law, obliged to withhold the sum of $11,231.80 for the period between

The Chairman:—Ceci est l’appel de Beloeil Mercury Vente et Service Ltée d’une cotisation d’impôt en date du 27 juin 1975 par laquelle le Ministre du Revenu national ajouta au revenu de l’appelante un montant de $2,140 pour l’année d’imposition 1971 et

The Assistant Chairman:—Roger J Smith, the appellant, has appealed to this Board from assessments for income tax for each of the 1972,1973 and 1974 taxation years. The appellant, in each of those years, sold an interest in real property and he