Guy Tremblay:—This case was heard in common evidence with the case of Thomas S Kelleher (77-1287) at the City of Toronto, Ontario, on June 27, 1979. The case was taken under advisement after the written submissions were received on November 2,
D E Taylor:—The appeals of David Chin (79-473), Yin Chiu Chan (79-472), C C Woo Chin (79-474), Bill Chan (79-475), Ming Wah Gin (79-476) and Nelson Chan (79-477) were heard on common evidence in the City of Winnipeg, Manitoba, on February
D E Taylor:—This is an appeal heard in the City of Winnipeg, Manitoba, on February 14, 1980 against an income tax assessment for the year 1975 in which the Minister of National Revenue assessed the taxpayer to capital gain on the sale
The Chairman [TRANSLATION]:—This is an appeal by Mr Raymond Potvin from an assessment for the 1976 taxation year.
The Chairman:—This is the appeal of William T Anderson from an assessment in respect of the 1974 taxation year in which the Minister added to the appellant’s income an amount of $36,352 as his share of the gain on the disposition of land;
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
