D E Taylor [ORALLY]:—This is an appeal heard in Charlottetown, PEI on July 6, 1982 with respect to the 1979 taxation year. The matter at issue is the gain on the sale of two lots in Highland View Park, and the amount at issue
John B Goetz:—This is an appeal from an income tax assessment for the appellant’s 1974 taxation year. The appellant’s notice of appeal, inter alia, included the following statements of facts and of law:
Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on June 14, 1982.
M J Bonner (orally):—I will give my reasons now in the O’Neil and the O’Neil Enterprises appeals. It may be in order at the outset to make one or two preliminary observations about the function of this Board. The function of this
Bonner, M J (Orally):—The appellant appeals from assessments of income tax for the 1977, 1978 and 1979 taxation years. On assessment, the Minister disallowed the appellant’s claims to restricted farm loss deductions. The sole question is, therefore, whether
The Chairman [TRANSLATION]:—The appeal of Mr Léopold Toulouse is from a reassessment dated August 7, 1980 which has the effect of adding to the appellant’s income, as business income for 1976, a profit in the amount of $71,786 from the sale of
Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on March 31, 1982.
The Chairman [TRANSLATION]:—With the consent of the parties, the appeals of Mr Charles Caron and Mrs Mariette Dumais from the assessments for the 1972, 1973 1974 and 1975 taxation years were heard on common evidence.
Guy Tremblay:—This case was heard on April 29, 1982, in the City of London, Ontario.
Guy Tremblay:—This case was heard on April 29, 1982, in the City of London, Ontario.
