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

M J Bonner:—The issue in this appeal is whether a deduction of $2,265.61, claimed by the Appellant under paragraph 8(1)(g) of the Income Tax Act, is admissible.

The Chairman:—This is the appeal of Dr Albert W Taylor from an income tax reassessment dated July 4, 1975, by which the respondent disallowed certain expenses claimed by the appellant in his 1973 tax return.

Issue

The Chairman:—Ceci est l’appel de M André Corriveau à l’encontre d’une cotisation d’impôt en date du 24 octobre 1975, par laquelle le Ministre du Revenu national n’admet pas un montant de $4,990.92 réclamé par l’appelant à titre de dépenses encourues