Roland St-Onge:—The appeal of Mr Ludwig Bock came before me on April 21, 1982, in the City of Montreal, Province of Quebec, and the issue is whether the appellant is allowed to claim certain capital cost allowance deductions in his 1974, 1975,

The Chairman:—D McKinnon Holdings Ltd filed an application under subsection 167(1) of the Income Tax Act, SC 1970-71-72, c 63, as amended for leave to extend the time for filing notice of objection with respect to its 1976,

The Chairman:—The appeal of Dr Alan McGugan is from reassessment with respect to the appellant’s 1977 and 1978 taxation years. The issue is whether the appellant, a geologist and stratigrapher, who in the pertinent taxation years was a full-time professor

D E Taylor:—This is an appeal heard in Toronto, Ontario, on March 4,1982 in connection with an income tax assessment for the year 1978 in which the Minister of National Revenue assessed to tax an amount of $847.34 as an automobile standby

The Chairman:—Express Cable Television Ltd appealed from a reassessment with respect to its 1970 taxation year.

The appellant’s statement of allegations of fact reads as follows:

The Chairman [TRANSLATION]:—The appeal of Mr Lucien Lisiecki came before me on November 30, 1981 in Rouyn, Quebec and concerns a tax assessment for 1978. In 1978 the appellant allegedly received benefits from a National Trust RRSP in the amount

The Chairman [TRANSLATION]:—Nelson McGowan Ltd applied under subsection 167(1) of the Income Tax Act for an order extending the time within which notices of objection might be served against reassessments issued on October 27, 1980

Guy Tremblay:—This case was heard on November 14, 1979, in the City of Winnipeg, Manitoba. Following the hearing, counsel for both parties tried in vain to arrive at an out-of-court settlement. Finally, they decided to ask for the transcript and send

M J Bonner:—The appellant appeals from an assessment of income tax for his 1978 taxation year. On assessment the Minister disallowed a deduction claimed under paragraph 8(1 )(h) of the Income Tax Act with respect to travelling

M J Bonner:—The appellants appeal from assessments of income tax for their 1977 taxation years. They were members of a partnership named Ronto Development Company (hereinafter called “Ronto”). In the partnership financial statements the gain realized on the