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 claim of the appellant that he was operating a business, and instead assessed him on the basis
The Chairman:—The appeals of Brian McKinney and Stanley G Watson from income tax assessments in respect of the 1974 taxation year were, by consent, heard simultaneously and on common evidence.
Guy Tremblay [TRANSLATION]:—This case was heard- on June 10, 1977 in Montreal, Quebec.
The Chairman:—The appeal of Ray R Sader is from an assessment in respect of the 1974 taxation year by which the Minister of National Revenue added to the appellant’s income for that year the full amount of the appellant’s share of profit
Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed an amount of $1,531.65 claimed by the appellant as travelling expenses for the year 1975. The respondent relied, inter
R St-Onge (orally: April 28, 1978):—The appeal of Dr T N Siller came before me on April 28, 1978, at the City of Montréal, Québec, and the matter at issue is whether the appellant is allowed to deduct from his income an alleged business
Delmer E Taylor:—The taxpayer appealed against an income tax reassessment dated October 11, 1974 for the year 1972. The original assessment for that year was dated June 29, 1973 and showed the appellant’s liability for tax based on his filed
The Assistant Chairman:—In early September of 1969, Jerry E Cox (the appellant) became an employee of Trans-Canada Resources Ltd (hereinafter referred to as “TCR”). Prior to that he had been the general manager of International Drilling Fluids Ltd
Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on June 10, 1977.
The Chairman:—This is the appeal of Donald Mitchell Contracting Limited from an income tax assessment in respect of the 1973 and 1974 taxation years by which the Minister added to the appellant’s income for those years the amounts of $21,271 and
