The Chairman:—The appeal of Donald Macaulay is from an assessment in respect of the 1975 taxation yar in which the appellant, having evaluated his principal residence at $62,500 objected to the Minister’s allocation of $37,200 for the residence in calculating
Guy Tremblay:—This case was heard at Toronto, Ontario, on June 29, 1979.
The problem is whether the appellant is correct in:
John B Goetz:—The issue in this appeal is simply whether the inclusion of the sum of $902.34 by way of dividends in pay out to the appellant on maturity of a life insurance policy in 1976 was income in that year.
John B Goetz:—This is an appeal by the appellant in respect of his 1974 taxation year, wherein the Minister of National Revenue disallowed deductions claimed by the appellant in the sum of $1,140 for the support of non-resident dependants, namely
John B Goetz:—This is an appeal by the appellant with respect to his 1977 taxation year wherein the Minister disallowed the deduction claimed for funds allegedly remitted to his mother and father. The appellant has lived in Canada for approximately
John B Goetz:—This is an appeal from an assessment by the Minister whereby the appellant was refused a deduction in the amount of $4,036 in respect of moving expenses claimed in his 1976 taxation year.
John B Goetz:—This is an appeal by the appellant against an assessment made by the Minister of National Revenue for his 1976 taxation year. The appellant conceded to the accuracy of paragraphs 2, 3, 4 and 5 of the respondent’s reply to
D E Taylor:—This is an appeal heard in Victoria, British Columbia, on January 24, 1980, against income tax assessments for the years 1975 and 1976 in which the Minister of National Revenue allowed no capital cost allowance (cca) with respect to
D E Taylor:—This is an appeal heard in Winnipeg on February 11, 1980, against an income tax assessment in which the Minister of National Revenue assessed to tax in the year 1977 the entire amount of $90,836 as a deemed
The Chairman:—The appeal of Mr John West is from income tax assessments in respect of the 1971, 1972, 1973, 1974 and 1975 taxation years whereby the Minister, along with interests on tax payable and penalties for late filing, imposed penalties pursuant
