Gibson J:—For the reasons given in the case of MDS Health Group Limited (Toronto Medical Laboratories Limited) v Her Majesty The Queen (Court No. T-4587-77) this date, this appeal is
The Chairman:—The appeal of John Donald Irwin is from assessments by which the Minister of National Revenue disallowed ‘the deductions of life insurance premiums in the amount of $1,880.50 for the 1973 taxation year and in the amount of $1,460.50 for
Guy Tremblay:—This case was heard at Halifax, Nova Scotia, on June 12, 1978.
Guy Tremblay:—The present case was heard at Montreal, Quebec, on May 11, 1978.
Guy Tremblay:—This case was heard at Montreal, Quebec, on November 6, 1978.
The Chairman:—The appeals of Dr William F Shaw are from assessments in respect of the 1973 and 1974 taxation years in which the Minister of National Revenue, by Notice of Assessment dated March 1st, 1976, disallowed expenses of $1,753.20 claimed by
Delmer E Taylor:—Cet appel a été interjeté a la suite d’une cotisation d’impôt dans laquelle le Ministre du Revenu national a refusé à l’appelante une déduction de $4,500 relative aux frais légaux qu’elle a encourus durant l’année 1975. Dans sa
Delmer E Taylor:—Cet appel a été interjeté à la suite des cotisations d’impôt dans lesquelles le Ministre du Revenu national a inclus au revenu de l’appelant les montants suivants à titre de “revenu additionnel’’ pour les années en cause:
Guy Tremblay:—La présente cause fut entendue à Montréal (Québec) le 11 mai 1978. Les derniers documents des parties sont parvenus à la Commission le 7 septembre 1978. La cause a été prise en délibéré à cette date.
Delmer E Taylor:—This is an appeal against an assessment for the taxation year 1975 in which the Minister of National Revenue increased the taxable income of the appellant by an amount of $42,196.85, termed “additional remuneration’’. The appeal, together
