D E Taylor:—These appeals were heard in Toronto, Ontario, on March 18, 1981 against income tax assessments for the years 1974, 1975, 1976 and 1977. The point at issue for the years 1974, 1975 and 1976 is identical (disal- lowed business
M J Bonner:—The appellant appeals from assessments of income tax for the 1974, 1975, 1976 and 1977 taxation years. The assessments in question were made on a rather peculiar basis. The additions to declared income, all of which were in dispute,
The Chairman:—The appeal of Dr Juan L Escudero is from tax assessments in respect of the 1975, 1976 and 1977 taxation years by which the Minister disallowed amounts of $10,057.22, $46,102.08 and $29,657 respectively, claimed by the appellant as business
The Chairman:—The appeal of Mr J M Léger is from a tax assessment with respect to the 1977 taxation year. There are two distinct issues in this appeal. The first issue is the interpretation to be given to section 110.1 of the
John B Goetz:—The appellant appeals from an assessment of income tax for his 1974 taxation year, notice of which assessment was dated July 11, 1977. On assessing, the Minister included the sum of $69,291.71 in the computation of the appellant’s
John B Goetz:—The appellant appeals from an assessment of income tax for his 1974 taxation year, notice of which assessment was dated July 11, 1977. On assessing, the Minister included the sum of $43,307.32 in the computation of the appellant’s
D E Taylor:—This is an appeal heard in Toronto, Ontario on February 26, 1981 against income tax assessments for the years 1974, 1975, 1976 and 1977. The issue to be determined was whether an amount of $40,595.19 should be a
The Chairman:—The appeal of James E Dale is from tax assessments by which the Minister of National Revenue disallowed capital cost allowance of $39,381 and $36,170 on vintage automobiles purchased by the appellant and deducted the said amounts from losses
The Chairman:—The appeal of Mr Charles R McCambridge is from an assessment by which the Minister of National Revenue reduced to $5,000 the farm losses of $40,996 claimed by the appellant in his 1974 taxation year on the basis that the appellant’s
The Chairman:—The appeal of Mr Claus Jensen is from an income tax assessment with respect to the 1975 taxation year and was, by agreement, of the parties, heard on common evidence and simultaneously with that of Mrs Heather G Jensen.
