Delmer E Taylor:—This is an appeal against an income tax assessment for the year 1975 in. which the Minister of National Revenue disallowed the taxpayer’s election to average his income over a five-year period. The respondent relied, inter
Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed an amount of $9,530.41 described as a promotion expense and claimed by the appellant for the taxation year 1974. The appellant
Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed the amount of $182.71 claimed for purchase of uniforms in the year 1975. The respondent relied, inter alia,
Delmer E Taylor (orally: April 4, 1978):—These are appeals from Brunhilde Wechsel and Reinhold Wechsel dealing with the taxation years 1973 and 1974. Essentially, they have arisen from notices of reassessment for 1973 dated August 20, 1976, and for
Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed an amount of $959 claimed as alimony for the year 1974. The respondent relied, inter alia, upon section 3
Guy Tremblay:—This case was heard at Montreal, Quebec, on January 17, 1978.
Guy Tremblay:—This case was heard in Halifax on June 12, 1978, on common evidence with the appeals of Constance Eva MacDonald (77-641) and Thomas Duncan MacDonald (77-642).
Guy Tremblay:—This case was heard in Halifax on June 12, 1978, on common evidence with the appeals of Constance Eva MacDonald (77-641) and West Coast Lighting Exclusive Ltd (77-643).
Guy Tremblay [TRANSLATION]:— This case was heard in Quebec City, Quebec, on April 7, 1977.
A W Prociuk (orally: April 6, 1978):—At the commencement of the hearing, by consent of all parties, these two appeals were heard on common evidence. The appellants, Anne E Flintoft and William J Flintoft, are husband and wife, and
