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
The Chairman:—The appeal of Kenneth Wright is from an assessment with respect to the 1979 taxation year. In his personal income tax return, the appellant reported income on the basis that he was in partnership with his wife in the operation of
M J Bonner [ORALLY]:—The appellant appeals from assessments of income tax for the 1975 and 1977 taxation years. During those years the appellant practised law in the City of Regina and maintained an office in the Suite where the partnership of
The Chairman:—By agreement, the appeals of Sanat Kumar Paul and those of Star of India Restaurant Inc were heard on common evidence. The Minister of National Revenue, as a result of a net worth assessment for the period of January 1, 1973 to
