The Chairman:—This is the appeal of Haig Djoboulian from reassessments dated February 28, 1975, in respect of the appellant’s income for his 1970, 1971, 1972 and 1973 taxation years, which was heard on common evidence with the appeal of his father,
The Assistant Chairman:—For each of the 1972, 1973 and 1974 taxation years, Paul White (the appellant) filed the requisite individual income tax return as required by the Income Tax Act, SC 1970-71-72, c 63. Insofar as it is
The Chairman:—Ceci est l’appel de M Jean Horvath à l’encontre de cotisations d’impôt en date du 27 juin 1974 et du 14 janvier 1975 par lesquelles le Ministre du Revenu national ajouta aux revenus de l’appelant, à titre de sociétaire, les montants
The Chairman:—L’appel de M Denis Rousseau est à l’encontre d’une cotisation d’impôt à l’égard de l’année d’imposition 1973. Le Ministre du Revenu national, par avis de cotisation en date du 6 novembre 1975, ajouta au revenu du contribuable un montant de
Roland St-Onge:—Les appels des frères Laprise sont venus devant moi le 17 novembre 1978 à Québec (Quebec).
Roland St-Onge:—The appeal of Mrs Dorrine L Payette came before the late A W Prociuk, Esq, QC in Vancouver, British Columbia on April 6, 1978 and the issue was the assessment of Mrs Payette regarding her 1973 taxation year in accordance with
Guy Tremblay:—This case was heard at Halifax, Nova Scotia, on June 13, 1978.
M J Bonner:—This is an appeal from an assessment of income tax for the 1974 taxation year and from a penalty imposed pursuant to subsection 163(2) of the Income Tax Act.
M J Bonner:—The appellant is the controlling shareholder of at least two corporations, International Audio Visual Ltd. (hereinafter “International”) and Wildwood Mobilehome Park Ltd. (hereinafter “Wildwood”). The respondent assessed tax for the appellant’s 1973 taxation
Guy Tremblay:—L’enquête en cette cause fut entendue à Montréal (Québec) les 18 et 19 novembre 1977. Les plaidoiries des avocats furent faites à Ottawa (Ontario) le 2 février 1978.
