The Chairman:—The appeals of Mr David Friedman and Mr Hyman Friedman from income tax assessments in respect of the 1973 and 1974 taxation years were, by consent of the parties, heard on common evidence.
The Chairman [TRANSLATION]:—The appeal of Joseph Laberge from a tax assessment in respect of the 1970, 1971 and 1972 taxation years was heard in Montreal, Quebec, on December 16, 1977.
Guy Tremblay:—This case was heard at Halifax, Nova Scotia, on June 12, 1978.
Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed a deduction of $17,057.13 claimed for the year 1973 as tuition fees. The respondent relied inter alia upon
Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed the deduction of $1,749.95 for the purchase of 10 new chesterfields in 1972 but claimed as “repairs and maintenance’’, and of
Guy Tremblay:—This case was heard at Halifax, Nova Scotia, on June 13, 1978.
Delmer E Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed an amount of $8,498.72 claimed as “repairs and maintenance’’ in the year 1974. The Minister did allow capital cost allowance on
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,
