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

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

Guy Tremblay [TRANSLATION]:—This case was heard at Chicoutimi, Quebec on October 17, 1977.

Guy Tremblay [TRANSLATION]:—The case at bar was. heard in Chicoutimi, Quebec, on October 18, 1977. The Tax Review Board needed stenographic notes during the proceedings and there were received on March 30, 1978.

Guy Tremblay:—This case was heard in Montreal, Quebec, on January 19, 25, 26 and 27, 1978.