Delmer E Taylor:—These appeals relate to income tax assessments in which the Minister of National Revenue disallowed certain travelling expenses claimed by Fowlie Nicholson Realty Ltd (hereinafter referred to as “the Company’’) for the taxation years 1973 and

Roland St-Onge [TRANSLATION]:—Following the issuing of an order on August 23, 1977, under section 174 of the Income Tax Act, the taxpayers Roméo Rivet and Ghislaine Guèvremont appeared before the Board on October 6, 1977, and it

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Montreal, Quebec on June 10, 1977.

Delmer E Taylor:—These appeals relate to income tax assessments in which the Minister of National Revenue disallowed amounts claimed as capital losses for the years 1974 and 1975. The 1974 claim arose from the loss “carry-back” provisions of the

The Chairman:—This is the appeal of Dr Harold T Robbins from an assessment in respect of the 1973 taxation year.

Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue decreased the Valuation Day (V-Day) value of $240,000 reported by the appellant in connection with the sale of a certain parcel of

Delmer E Taylor:—This is the decision in the matter of the application of Domenic Mirotta to the Tax Review Board for an order, pursuant to the provisions of subsection 167(1) of the Income Tax Act, SC 1970-71-72, c

Delmer E Taylor:—This is the decision on a hearing at which James W Elliott made application to the Tax Review Board under subsection 167(1) of the Income Tax Act, SC 1970-71-72, c 63, as amended, for an order

Delmer E Taylor:—This is the decision on a hearing at which Lloyd Tazzman made application to the Tax Review Board under subsection 167(1) of the Income Tax Act, SC 1970-71-72, c 63, as amended, for an order extending

Guy Tremblay:—This case was heard at Belleville, Ontario, on April 18, 1978.