D E Taylor:—This is an appeal from Elaine Doyle with respect to her 1976 taxation return. There appear to be two matters at issue: the deductibility of alleged political contributions and a matter with regard to a penalty assessed by the
The Chairman:—The appeal of Abe Zigelstein is from an assessment of tax with respect to the 1977 taxation year by which the respondent disallowed an amount of $3,175 claimed by the appellant as farm losses.
Guy Tremblay [TRANSLATION].—This case was heard in the city of Montreal, Quebec on September 16 and 17, 1982.
Guy Tremblay [TRANSLATION]:This case was heard on January 14, 1983 in the city of Montreal, Quebec.
Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec, on January 13, 1982. The Board took this case under advisement on September 10, 1982 after the last written pleading was received by the Board.
Guy Tremblay:—This case was heard in London, Ontario, on November 1, 1982.
Guy Tremblay:—This appeal was heard on April 14, 1983, at the City of Montreal, Quebec.
Guy Tremblay:—These appeals were heard on common evidence in Vancouver, British Columbia, on August 9 and 10, 1982.
Guy Tremblay:—This case was heard on November 4, 1982, at the City of London, Ontario.
Guy Tremblay:—This case was heard on December 6, 1982, at the City of Winnipeg, Manitoba.
