The Assistant Chairman:—When this case was recently called for hearing at a sittings of this Board at Calgary, Alberta, counsel for the appellant advised that he would like to have the appeal of Bruce A Lawrence, who had
Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue increased the taxable income of the appellant for the year 1974 as follows: “Add net profit earned on the sale of 452 Mount
The Assistant Chairman:—There are many similarities between this appeal and the appeal of Russell Price v MNR, [1978] CTC 2498; 78 DTC 1375, judgment in which was given by this Board April 24, 1978. Not only is
Delmer E. Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed an amount of $1,854.07 claimed as interest expense in the year 1975. Both the appellant and 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 $3,475 claimed by the appellant as a restricted farm loss for the year 1974. The respondent relied,
Roland St-Onge (orally: March 13, 1978):—The appeal of Mr Klaus L E Kaiser came before me on March 13, 1978 at the City of Toronto, Ontario.
Guy Tremblay [TRANSLATION]:—This case was heard in Sherbrooke, Quebec on February 9, 1977.
Guy Tremblay [TRANSLATION]:—The case at bar was heard at Montreal, Quebec on March 11, 1977.
Guy Tremblay [TRANSLATION]:—The case at bar was heard at Quebec City, Quebec, on April 6, 1977.
It must be decided:
Delmer E Taylor:—These are appeals against income tax assessments by which the Minister of National Revenue disallowed the small business deduction from corporation taxes claimed for the’ taxation years 1973 and 1974 respectively. The appellant relied upon
