M J Bonner:—The appellants have each appealed from assessments made pursuant to directions under subsection 247(2) of the Income Tax Act that they be deemed to be associated for the 1973 and 1974 taxation years. The appeals
M J Bonner:—These three appeals were heard together. Much of the evidence was common to the issues in all three appeals. In all there was a dispute as to the value on December 31, 1971, (V-day) of lands lying in a more or less
Guy Tremblay:—Cette cause fut entendue à Sherbrooke (Quebec) le 23 janvier 1979.
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.
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
