Delmer E Taylor:—This is an appeal heard in Vancouver, British Columbia, on December 4, 1979, against income tax assessments for the years 1976 and 1977 in which the Minister of National Revenue taxed the appellant on the basis that Erickson

The Chairman:—These are appeals from two income tax assessments. The first is in respect of the income of the late Mr Robert McCubbin for the period of January 1,1975 to the date of his death on February 28, 1975. The second assessment is

The Chairman:—The appeal of Swire Enterprises Limited is from a reassessment dated January 26, 1977, by which the Minister disallowed capital cost allowance in the amount of $346.13 in the 1974 taxation year and also disallowed a terminal loss in the

Guy Tremblay:—

Roland St-Onge:—The appeal of Howden Brothers Construction Ltd came before me on October 10, 1979, at the City of Saskatoon, Saskatchewan.

Roland St-Onge:—The appeals of Mr John Flood and Mr Norman E Greenaway came before me on October 12, 1979, at the City of Saskatoon, Saskatchewan and were heard on common evidence.

Delmer E Taylor [TRANSLATION]:—This decision is being rendered following an application to the Tax Review Board for an extension of the time for appealing a tax assessment. The taxpayer is a chartered accountant and his ‘‘application for an extension

Delmer E Taylor [TRANSLATION]:—This appeal, which was heard in the City of Montreal, Quebec on October 9, 1979, was brought following tax assessments in which the Minister of National Revenue disallowed certain deductions the taxpayer had claimed for

M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1975 taxation year. In her return of income for the year the appellant sought to deduct the sum of $33,333.34 as a business loss. The deduction was

M J Bonner:—The appellant appeals from assessments of income tax for the 1974 and 1975 taxation years. The respondent, in assessing, denied reserves claimed by the appellant under subsection 64(1) of the Income Tax Act.