Assistant Chairman:—Earl C Adams (the appellant) appealed to this Board from an assessment for income tax for the 1975 taxation year. In that year the appellant. in computing his taxable income, inter alia. claimed as a deduction a portion of an

Delmer E Taylor:—These are appeals heard on common evidence from income tax assessments in which the Minister of National Revenue disallowed as company expenses certain amounts claimed as promotional expenditures by Active Petroleum Products Ltd for each of the taxation

The Chairman:—This is the appeal of JIC Developments Limited from an assessment in respect of the 1974 taxation year whereby the Minister of National Revenue added to the appellant’s income an amount of $170,780 as its share of the gain made from

Delmer E Taylor:—This is a straightforward case of a claim to deductibility of travel expenses by a construction worker. It was evident to the Board that the appellant took the opportunity to voice certain opinions, and that he desired a

Roland St-Onge [TRANSLATION]:—The appeals of Ivesleigh Holdings Inc, Fontaine, Bilodeau & Cie Ltée, Baribeau & Fils Inc and Jevlam Inc were heard by me on September 16, 1977 in Quebec City, Quebec. At issue is the value of Class A common

Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on June 9, 1977. Following the submission of written pleadings, it was taken under advisement on December 13, 1977.

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Montreal, Quebec on June 8, 1977.

Roland St-Onge [TRANSLATION]:—The appeal of Mr Dumas came before me on September 15, 1977 in Quebec City, Quebec. The Board must decide whether, in respect of the 1969 taxation year, the sale of all his shares in the company Ville-Neuve Construction

Delmer E Taylor:—This is an appeal against the penalty levied on the taxpayer under subsection 163(2) of the Income Tax Act, SC 1970-71-72, as amended, for the 1972, 1973, 1974 and 1975 taxation years. The notice of

Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed the amount claimed by the taxpayer as registered retirement savings plan premiums for the year 1975. The appellant is a resident