Delmer E Taylor:—This is an appeal heard on December 6, 1978, at the City of London, in the Province of Ontario, from income tax assessments for the taxation years 1972 and 1973, in which the Minister of National Revenue taxed on income

Delmer E Taylor:—This is an appeal heard in Montreal, Quebec, against an income tax assessment for the taxation year 1973, in which the Minister of National Revenue taxed the profit on the sale of real property as income rather than as

Roland St-Onge:—L’appel de la compagnie Aliments Ca-Mo Foods Inc est venu devant moi le 14 novembre 1978 en la ville de Québec (Québec).

Guy Tremblay:—The problem is to know whether the direction issued by the respondent under subsection 247(2) of the new Act is actually well founded. The notice of reassessment is based on that direction. The direction deems Covertite Limited to be

The Assistant Chairman:—When the appellant filed his individual income tax return for the 1975 taxation year, he attached to that return a 1975 T-4 supplementary slip which he had received from his employer, the University of Toronto. That slip

The Assistant Chairman:—A S Walker Holdings Ltd (sometimes hereinafter called the “appellant”, “the parent” or “parent”), under another name, carried on its business of bottling soft drinks in the Town of Orangeville in the province of Ontario in 1973

Roland St-Onge:—The appeal of Mr Boris Krivy came before me on October 18, 1978, at the City of Toronto, Ontario and it deals with his 1975 taxation year.

Guy Tremblay:—This case was heard at Montreal, Quebec, on May 15, 1978.

Guy Tremblay:— This case was heard at Halifax, Nova Scotia, on June 14, 1978.

The Chairman:—L’appel de M Roger Beaudoin est à l’encontre d’une cotisation d’impôt en date du 6 octobre 1975 par laquelle le Ministre du Revenu national a ajouté au revenu de l’appelant un montant de $43,273.86 à titre de gain de nature