Bonner, TCJ [ORALLY]:—The appellant brought appeals from assessments of income tax for the 1977 and 1978 taxation years. His counsel indicated at the outset that the 1977 appeal was abandoned and it will therefore be dismissed. The 1978 appeal raises one

Taylor, TCJ:—This is an appeal heard in Saskatoon, Saskatchewan on July 30, 1984 against income tax reassessments struck in 1982 for the taxation years 1977, 1978, 1979 and 1980. The matter at issue is the disallowance by the Minister of certain

Sarchuk, TCJ:—This is an appeal by Boosey and Hawkes (Canada) Limited with regard to an assessment made upon it by the Minister of National Revenue for the taxation year 1978. The controversy in this case arises with respect to royalties of

Taylor, TCJ:—This is an appeal heard in Saskatoon, Saskatchewan on August 2, 1984 against income tax assessments for the years 1972, 1973, 1974 and 1975 in which the Minister of National Revenue had assessed on income account rather than capital account

Kempo, TCJ:—

Cardin, TCJ:—The appeal of Esther Wertheimer is from assessments of income tax by which the Minister of National Revenue added to her 1977 and 1978 income amounts of $3,553.85 and $5,153.96 respectively as unreported income. The Minister, under subsection 163(2) of the

Sarchuk, TC J:—The appeals were heard on common evidence by consent of all parties.

Christie, CJTC:—The issue is whether the appellant is entitled to deduct expenses in the amount of $6,424.79 from his total income in 1980.

Kempo, TCJ:—

Part I — Issue

This appeal was heard on common evidence with the appeal of Joycelin Dunlop (83-1269) on September 11 and 12, 1984 at the City of Penticton, British Columbia.

Tremblay, TCJ [TRANSLATION]:—This case was heard in Montréal, Quebec on November 16 and 17, 1983.