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.
Roland St-Onge (orally May 3, 1978) [TRANSLATION]:—The appeal of Mr Luc Thériault, concerning the 1972 and 1973 taxation years, came before me on December 5, 1977 at Ottawa, Ontario. The appellant was not represented by counsel.
Roland St-Onge (orally April 24, 1978) [TRANSLATION]:—The appeal of Mr Yvon L’Heureux came before me on April 24, 1978 in Montreal, Quebec. The issue is whether an amount of $1,000 is deductible from the appellant’s income for his 1974 taxation year.
