Guy Tremblay:—This was heard in Toronto, Ontario, on October 2, 1980.

John B Goetz:—This is an appeal by the appellant with respect to his 1971 to 1976 taxation years inclusive, whereby the appellant was reassessed for those taxation years by way of a net worth assessment and also penalties were levied. Mr

John B Goetz:—These are appeals by Donald J Bubnick with respect to his 1977 and 1978 taxation years. These appeals involve particularly subparagraph (i) of paragraph 8(1 )(h) of the Income Tax Act, SC 1970-71-72, c 63,

D E Taylor:—This is an appeal heard in Toronto, Ontario, on September 22, 1980, against income tax assessments for the years 1975 and 1976 in which the Minister of National Revenue disallowed expenses of $4,822 and $6,841 deducted by the

The Assistant Chairman:—G W Dorman Pulp Chip Company Ltd (the appellant) has appealed to this Board from assessments for income tax for the 1973 and 1974 taxation years. The appellant reported a taxable income for 1973 and 1974. By the time the

John B Goetz:—This is an appeal by the appellant with respect to his 1976 taxation year whereby he disposed of all his holdings of shares in Beaufort Hills Limited (hereinafter referred to as “Beaufort Hills”) whereby the respondent assessed the

John B Goetz:—This is an appeal by the taxpayer with respect to its 1976 taxation year. The owner of C A Burns Limited is Cecil Burns, a geologist and a farmer. His main source of income is as a geological consultant and partly

Mahoney, J:—This is an appeal by the Crown from a decision of the Tax Review Board, [1980] CTC 2817; 80 DTC 1705, which upheld the defendant’s right to deduct the estimated cost of backfilling portions of a gravel pit from the revenue

Mahoney, J:—The issue is whether a profit of $101,646.41 realized by the plaintiff in 1971, on the disposition of an interest in an apartment complex bought in 1970, was a capital gain or income. The plaintiff was, at all material times, an

Dubé, J:—The issue to be resolved is whether the sum of $100,000 paid to the plaintiff by Kraus Carpet Mills Limited (“Kraus”) pursuant to an out of court settlement is income from the taxpayer’s business for the 1976 taxation year as held by