Taylor, TCJ:—This is an application for an extension of time within which to file notices of objection to assessments for the years 1975, 1976, 1977 and 1978. It was heard in St John’s, Newfoundland, on July 4, 1983 in my capacity as a

Taylor, TCJ:—This application for an order extending the time within which to serve notices of objection for the years 1974, 1975, 1977 and 1978 was heard by me in St John’s, Newfoundland, on July 4, 1983 in my capacity as a member of

Bonner, TCJ:—The appellant appeals from an assessment of income tax for his 1977 taxation year. At the outset there were two issues. The first was what was the V-Day value of thirty-seven shares of Metron Proving Services Ltd. During the hearing

Taylor, TCJ:—This is an appeal heard in St John’s Newfoundland, on July 5, 1983 against income tax assessments for the years 1978, 1979 and 1980. I heard this appeal in my capacity as a member of the Tax Review Board but this judgment

St-Onge, TCJ [ORALLY]:—The appeals of Rolf, Edith and Evelyn Drescher came before me on May 5, 1983, in the City of Winnipeg, Manitoba, and the issue is whether they are entitled to claim more than the restricted farm loss of $5,000 with

D E Taylor [ORALLY]:—This is an appeal from Leon Roy with regard to his 1976, 1977, 1978 and 1979 tax returns. The matter at issue is a simple and direct one: whether or not during the years in question the appellant was a

Bonner, TCJ:—The appellant appeals from assessments of income tax for the 1972 to 1977 taxation years. The appeals were heard by the assistant chairman of the Tax Review Board. He died before giving judgment. The parties then agreed that another member

M J Bonner [ORALLY]:—This is an appeal from an assessment of income tax for the 1976 taxation year. Although reference was made in the notice of appeal to the 1977 taxation year no tax was assessed for that year and no relief was

Cardin, TCJ:—The appeal of Donald R O’Neil is from an assessment of tax with respect to the 1979 taxation year. The respondent disallowed an amount of $11,234 claimed by the appellant as an investment tax credit on the acquisition of two ABCO

Taylor, TCJ:—This appeal was heard by me in St. John’s, Newfoundland, on July 7, 1983 in my capacity as a member of the Tax Review Board but this judgment is rendered in my capacity as a judge of the Tax Court of Canada. The