The Assistant Chairman:— By reassessment for the 1977 taxation year, the Minister of National Revenue (respondent) added to the income of B & D Insulation Limited (referred to herein as “B & D” or the “appellant”) the sum of
Guy Tremblay [TRANSLATION]:—This application was heard at Montreal, Quebec on September 17,1979. The appellant was to file a written plea before November 15, 1979 but has not yet done so.
M J Bonner:—The appellant herein is a law partner of the appellant in Barry S Arbus v MNR. He too joined in the Silverthatch joint venture. The issues in these appeals are the same as in the Arbus appeals and the parties agreed that the outcome should also be the same. These appeals are therefore dismissed.
Appeal dismissed.
M J Bonner:—The appellant appeals from assessments for the 1974 and 1975 taxation years. On assessment the Minister disallowed an offset against income from other sources of losses sustained by the appellant as a member of a joint venture known
Guy Tremblay:—This case was heard in Montreal, Quebec, on September 9, 1980.
Guy Tremblay:—This case was heard in Toronto, Ontario, on April 1, 1980.
Guy Tremblay:—This case was heard in Toronto, Ontario, on April 1, 1980.
The Chairman:—By consent of both appellants and counsel for the respondent, the appeals of Vincent Grant Gough and Joyce Eleanor Gough from assessments in respect to the 1971, 1972, 1973 and 1974 taxation years were heard on common evidence.
M J Bonner:—This is an appeal from an assessment of income tax for the 1977 taxation year. On assessment the respondent included in the computation of the appellant’s income the sum of $1,800 paid to the appellant in November of 1977 by
M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1977 taxation year. A claim made by the appellant for a deduction pursuant to paragraph 8(1)(g) of the Income Tax Act was denied by the
