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.
The Assistant Chairman:—The appeals in this instance relate to the income tax assessed the appellant for the 1972, 1973 and 1974 taxation years. For the first two of those three years, the respondent added to the appellant’s income amounts which
Guy Tremblay [TRANSLATION]:—This case was heard on November 16, 1977 in Montreal, Quebec.
