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

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