Roland St-Onge:— The appeals of Kulbir Dhoat came before me on March 4, 1980, at the City of Toronto, Ontario and the issue is personal exemptions disallowed by the respondent for monies paid by the appellant for the support and maintenance

M J Bonner:—These are appeals from assessments of income tax for the 1975 and 1976 taxation years. On assessment the respondent disallowed deductions of $1,101 and $1,278 respectively, each being part of a larger amount claimed by the appellant in

M J Bonner:—The appellant appeals from assessments of income tax for the 1972 to 1975 taxation years. His position is that the Minister improperly disallowed the carry forward of non-capital losses incurred in 1971. The non-capital losses were said

Guy Tremblay:—This case was heard in Montreal, Quebec, on March 21, and May 14, 1979.

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1976 taxation year. The appellant sought to deduct, in computing income, the sum of $47,483, being the loss sustained as a result of default in repayment

Guy Tremblay:—This case was heard in Toronto, Ontario, on June 26, 1979.

The Assistant Chairman:—On the application of the Minister of National Revenue to this Board for the determination of questions, pursuant to section 174 of the Income Tax Act as amended by tax reform, with notice to Elizabeth

Guy Tremblay:—This case was heard in Montreal, Quebec, on May 11, 1978, and on March 19, 1979. The Board has taken the matter under advisement after receiving the written submissions on April 17, 1979.

D E Taylor:—These are appeals heard on common evidence at the City of Edmonton, Alberta, on March 19, 1980, against income tax assessments for the years 1972, 1973, 1974 and 1975 in the case of Lincoln H Stroh, and for the years

D E Taylor:—This is an appeal heard in the City of Toronto, Ontario, on April 16, 1980 against an income tax assessment for the year 1975 in which the Minister of National Revenue taxed a gain of $33,941.25 from a sale of land