John B Goetz:—These are appeals involving the appellant’s 1975 and 1976 taxation years. The appellant described himself as “an independent realtor’’ and also a landscaping contractor, which business of landscaping he started in 1970 and continued on for
John B Goetz:—This is an appeal by the appellant with respect to his 1976 and 1977 taxation years. The appellant claimed as farm expenses the sums of $13,273 for 1976 and $11,268.19 for 1977.
The Chairman:—This is the appeal of Canadian Dredge and Dock Company Limited from reassessments dated June 29, 1977 in respect of the 1971, 1972, 1973 and 1974 taxation years. A summary of the facts and the issue are clearly set out in the
M J Bonner:—The appellant appeals from assessments of income tax for its 1972 and 1975 taxation years.
John B Goetz:—This involves two appeals by William Jaehrlich, one with respect to his 1972 taxation year and the other with respect to his 1974 taxation year. Accompanying his notices of appeal were appeals by one John Wagner, a partner of
D E Taylor:—This is an appeal heard in Toronto, Ontario, on July 30, 1980, against an income tax assessment for the year 1976 in which the Minister of National Revenue added an amount of $9,162.14 to the income reported by the appellant
The Chairman:—The appeal of Mr Lome Nelson is from a tax reassessment in respect of the 1976 taxation year by which the Minister of National Revenue disallowed an amount of $4,088.37 claimed by the appellant as deductible travelling expenses within the
Guy Tremblay:—This case was heard July 28, 1980 in Saint John, New Brunswick.
Guy Tremblay:—This case was heard in Saint John, New Brunswick on July 29, 1980.
John B Goetz:—On August 1, 1975, the appellant purchased a list of property management accounts from Murdock and Maber Agencies Ltd. for the sum of $30,000. The list included 17 small apartment buildings, 24 houses, a portion of one house, 5
