D E Taylor:—This is related to an appeal against an income tax reassessment issued on September 29, 1979 for the year 1971. Many of the documents and much of the testimony at the hearing were in the French language but since the
Roland St-Onge [TRANSLATION]:—The appeals of Messrs Jean-Yves Trottier and Jean-Paul Carrier came on before me on October 31, 1980 in the city of Montreal, Quebec. It is necessary to determine whether the sum of $6,500 received by each from his employer
D E Taylor:—This is an appeal heard in the City of Montreal, Quebec, on June 2, 1981, against an income tax assessment for the year 1972 in which the Minister of National Revenue denied the small business deduction available under subsection
D E Taylor:—This is an application for extension of time under section 167 of the Income Tax Act SC 1970-71-72, c 63, as amended, dated January 15, 1981, to permit the applicant to file a notice of objection to an
The Assistant Chairman:—On or about April 25, 1980, the above-named applicant filed an application pursuant to section 167 of the Income Tax Act SC 1970-71-72, c. 63 as amended, to have the Tax Review Board, pursuant to
Guy Tremblay:—Cette cause fut entendue à Sudbury (Ontario) le 15 juin 1981.
D E Taylor:—This is an appeal heard in the City of Vancouver, British Columbia, on May 6, 1981 against an income tax assessment for the year 1976 in which the Minister of National Revenue disallowed as an expense an amount of $100,000
D E Taylor—This is an appeal heard in the City of Vancouver, British Columbia, on May 4, 1981, against an income tax assessment for the year 1978 in which the Minister of National Revenue disallowed as a deduction the claim made for
Guy Tremblay:—This case was heard in Toronto, Ontario, on March 31, April 1 and April 30, 1980.
The Chairman:—The appeal of Bay Centre Apartments Ltd is from a reassessment dated March 17, 1980, in respect of the 1974 taxation year by which the Minister of National Revenue revised the appellant’s taxable capital gain previously assessed on the
