D E Taylor:—This is an appeal heard in Vancouver, British Columbia, on May 6, 1981 against an income tax assessment for the year 1977 in which the Minister of National Revenue included in the taxpayer’s income as a benefit under paragraph
D E Taylor:—This is an appeal heard in the City of Toronto, Ontario, on March 20, 1981, against an income tax assessment for the year 1974 in which the Minsister of National Revenue assessed to tax the amount received from billing and
D E Taylor:—This is an appeal heard in Vancouver, British Columbia, on May 4, 1981, against income tax assessments for the years 1971, 1972 and 1973 in which the Minister of National Revenue disallowed claims for rental losses made by the
D E Taylor:—This is an appeal heard in the City of London, Ontario, on April 6, 1981, against an income tax assessment in which the Minister of National Revenue increased the income of the appellant for the year 1977 by an amount of
The Chairman:—The appeal of Mr William H C Milner is from an assessment with respect to the 1977 taxation year.
D E Taylor:—This is an appeal heard in London, Ontario, on April 8, 1981, against income tax assessments for the years 1976 and 1977 in which the Minister of National Revenue disallowed an amount of $107,437,42 as an expense paid out to
The Chairman:—The appeals of Mrs Janice Shpak and Mr Brian Shpak, from assessments in respect of the 1977 taxation year, were heard on common evidence by agreement between parties.
D E Taylor:—This is an appeal heard in the City of London, Ontario, on April 9, 1981 against an income tax assessment for the year 1975 In which the Minister of National Revenue added an amount of $28,912.72 to the taxable income of
The Chairman:—The appeals of Messrs Rudolph Sims and Arthur Green from assessments in respect of the 1974, 1975 and 1976 taxation years involve the same basic issue.
The Assistant Chairman:—The appellant, who is a general insurance agent, in 1974 and 1975 acquired, in total, three customer lists and files and, when preparing his income tax returns for those years, charged the amounts paid for those lists as
