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
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
