D E Taylor:—This is an appeal heard November 31, 1980 in the City of Montreal, Québec, against an income tax assessment for the year 1974. On April 14, 1970, the appellant entered into a memorandum of agreement with Mursid Incorporated
The Chairman:—The appeal of Mr David H Hill is from an assessment by which the Minister of National Revenue deleted from the appellant’s 1975 tax return interest income, interest expenses, interest income deduction and the capital loss claimed relative to
The Chairman:—This is the appeal of Mr Oscar A Sandoz from an income tax assessment in respect of the 1977 taxation year.
Reassessments:
John B Goetz:—This is an appeal by the appellant with respect to his 1975 and 1976 taxation years whereby he declared income and expenses on the basis of being self-employed, as an independent agent in the business of selling insurance. The
D E Taylor:—This is an appeal heard in Toronto, Ontario, on December 9, 1980, against an income tax assessment for the year 1976, in which the Minister of National Revenue included in the taxable income of the appellant amounts of $900.08
The Assistant Chairman:—The appellant appealed to this Board from an assessment for income tax for the 1977 taxation year. In his income tax return for that year, he claimed as a deduction on account of alimony payments the sum of $12,170
John B Goetz:—These are appeals with respect to the appellant’s 1975 and 1976 taxation years relating to the sale of the most northerly 100 acres of the Southwest Quarter of section 24 in Township 36, in Range 5, West of the 3rd
Guy Tremblay [TRANSLATION]:—This case was heard on September 21, 1979 in Montreal, Quebec.
John B Goetz:—This is an appeal by the appellant with respect to an assessment for its taxation year ending August 31, 1976. The assessment relates to the classification of the building owned and constructed by the appellant. The appellant, in
John B Goetz:—This is an appeal by the appellant with respect to his tax assessment for the 1976 taxation year whereby the appellant claimed a married exemption of $890 on the basis that his wife’s net income for that year was $1,300.
