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

The Chairman:—This is the appeal of McCleary Drope from an income tax assessment whereby the Minister of National Revenue disallowed, as being personal expenses, the amount of $3,558.54 claimed by the appellant in the 1973 taxation year as farm expenses.

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