M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1974 taxation year. The appellant, on V-Day, owned a farm situate in the Township of Puslinch in the Province of Ontario, near the City of Guelph. The
D E Taylor:—This is an appeal heard in the City of Toronto, Ontario, on April 18, 1980, against an income tax assessment for the year 1976 in which the Minister of National Revenue disallowed an amount of $1,825.65 claimed against income of $3,200 which was
John B Goetz:—This is an appeal with respect to the reassessment of income tax for the appellant’s 1976 taxation year. The issue is whether the appellant was entitled to split, between him and his wife, the receipt of $3,000 by way of interest accruing from
D E Taylor:—These are appeals heard on common evidence in the City of Toronto on April 17, 1980, against assessments for 1974 in which the Minister of National Revenue disallowed the claim of the respective appellants regarding the income tax treatment certain amounts
John B Goetz:—This is an appeal by the appellant with respect to an assessment for income tax for her 1977 taxation year. The appellant and the respondent agreed on facts as follows: In 1977 the appellant withdrew an amount of $2,512.32
Guy Tremblay:— This case was heard in Montreal, Quebec, on March 21 and May 14, 1979.
Guy Tremblay:—This case was heard in Montreal, Quebec, on May 16, 1979. The Board took the matter under advisement after receiving the transcript on October 2, 1979.
Guy Tremblay:—This case was heard in Toronto, Ontario, on June 27, 1979.
The Assistant Chairman:—Rene de la Roche (hereinafter called the “appellant”) has appealed to this Board from an assessment for income tax for each of the years 1973 and 1974. The appellant was divorced from his former wife, Isobel de la Roche
The Assistant Chairman:—The Minister of National Revenue applied to this Board for the determination of a question, which question is set forth in the application. As the answer to the question affected Vernon W Yorgason (the “former husband”) and
