The Assistant Chairman:— The Minister of National Revenue (the respondent), for each of the years 1972, 1973 and 1974, added to the reported income of William J Legere (the appellant) an amount being part of the amount which a corporation,
Delmer E Taylor:—This is an appeal heard in Victoria, British Columbia, on January 1,1980 against income tax assessments for the years 1975 and 1976. In 1975, the Minister of National Revenue increased the taxable income of the appellant by an
Roland St-Onge [TRANSLATION]:—The appeal of Mr Lucien Barbeau came before me on December 4,1979 in Quebec City, Quebec. The point at issue is whether the respondent was justified in imposing penalties on the appellant in respect of his 1973, 1974, and
Delmer E Taylor:—This is an appeal heard in the City of Vancouver, British Columbia, on December 6, 1979, against income tax assessments for the years 1974 and 1975. In these assessments, the Minister of National Revenue altered the appellant’s V-Day
John B Goetz:—This is an appeal relating to the appellant’s 1976 taxation year whereby the Minister asserts that certain monies paid out to the appellant in the year 1976 under a registered retirement savings plan (RRSP) were income to the
John B Goetz:—This is an appeal from an assessment of income tax for the 1977 taxation year. In computing Mr Schuett’s income for the year, the respondent included the sum of $26,267.76 paid to Mr Schuett by the Canada Life Assurance
Delmer E Taylor:—These appeals against income tax assessments for the years 1974 and 1975 were heard in Vancouver, British Columbia, on December 5, 1979. In these assessments the Minister of National Revenue taxed profits realized by the appellant on
Guy Tremblay:—This case was heard in Winnipeg, Manitoba on November 13, 1979.
Guy Tremblay:— This case was heard on November 13,1979, in Winnipeg, Manitoba.
Roland St-Onge [TRANSLATION]:—The appeal of Mr Ernest Abramovici came before me on November 8, 1979 at the city of Montreal, Quebec. The issue was whether a sum of $1,730.94 received by the appellant from the Eastern Townships Regional School Board was
