M J Bonner:—The appellant appeals from assessments of income tax for the 1978 and 1979 taxation years. At all relevant times the appellant was a citizen of the United States of America, a resident of Canada and was employed in Canada by
John B Goetz:—This is an appeal with respect to the 1977 and 1978 taxation years of the appellant Selwyn Chamberlain. It was agreed that the appeals of Romano Giusti and Terrance Robertson would be heard at the same time and counsel
M J Bonner:—This is an appeal from an assessment of income tax for the appellant’s 1978 taxation year. The issue is whether the person taxable as recipient of interest income in the amount of $49,458.91 from two consecutive term deposits of
M J Bonner:—This appeal from an assessment of income tax for the 1979 taxation year raises the troublesome question whether the source of certain revenues earned by the appellant was employment, as found by the respondent, or business, as asserted
D E Taylor:—This is an appeal heard in Calgary, Alberta, on May 25 and 26, 1982, with regard to an income tax assessment for the year 1975 in which the Minsiter of National Revenue disagreed with the V-day value ascribed by the
The Chairman:—The appeal of Helen Fullerton is from reassessments with respect to the 1978 and 1979 taxation years.
The Chairman:—Mr James Antonakos is appealing from an assessment with respect to the 1975 taxation year. The issue is whether a profit of $95,000, realized by the appellant from the disposition of a certain parcel of land in the Township of
The Chairman:—The appeal of Sureyya Kaya is from an assessment with respect to the 1976 taxation year. The appellant declared a total income of $7,696 in her 1976 tax return. By notice of reassessment, the Minister added to the appellant’s declared
The Chairman [TRANSLATION]—This case was heard at Montreal, Quebec on September 14, 1982.
Roland St-Onge (orally):—The appeal of Mr James Sterling Stewart came before me on September 14, 1982, in the City of Ottawa, Province of Ontario, and the issue is whether the appellant is allowed to deduct $150 paid to the Appraisal Institute
