D E Taylor:—This is an appeal heard in Toronto, Ontario on February 26, 1981 against income tax assessments for the years 1974, 1975, 1976 and 1977. The issue to be determined was whether an amount of $40,595.19 should be a

The Chairman:—The appeal of James E Dale is from tax assessments by which the Minister of National Revenue disallowed capital cost allowance of $39,381 and $36,170 on vintage automobiles purchased by the appellant and deducted the said amounts from losses

The Chairman:—The appeal of Mr Charles R McCambridge is from an assessment by which the Minister of National Revenue reduced to $5,000 the farm losses of $40,996 claimed by the appellant in his 1974 taxation year on the basis that the appellant’s

The Chairman:—The appeal of Mr Claus Jensen is from an income tax assessment with respect to the 1975 taxation year and was, by agreement, of the parties, heard on common evidence and simultaneously with that of Mrs Heather G Jensen.

D E Taylor [TRANSLATION]:—This appeal which was heard in the city of Montreal (Quebec) on June 10, 1980, was brought following tax assessments in which the Minister of National Revenue refused to allow certain deductions for “meals and lodging”

D E Taylor: [Translation]—This appeal, which was heard in Montreal (Quebec) on June 13, 1980, was brought following an assessment for the year 1973 in which the Minister of National Revenue refused to allow a deduction of $9,833.89 claimed by

D E Taylor: [Translation] —This appeal which was heard in the city of Montreal (Quebec) on June 11, 1980, was brought following tax assessments in which the Minister of National Revenue refused to allow the taxpayer to deduct the following

D E Taylor:[Translation]— This decision is delivered in response to an application to the Tax Review Board for an extension of the time limit for objecting to the tax assessments for 1972, 1973 and 1974. The application is dated March 13, 1980

M J Bonner:—The appellant appeals from assessments of income tax for the 1975 and 1976 taxation years. In the computation of income he claimed the following amounts as deductions and was disallowed the amounts hereafter indicated.

Roland St-Onge:—The appeal of SBI Properties Limited came before me on January 23, 1981, at the City of Montreal, Quebec and the issue is whether the appellant is allowed to report a portion of its income as being “active” and another portion