The Chairman:—On May 9, 1977 an application under section 174 the Income Tax Act, SC 1970-71-72, c 63, as amended, was filed with the Tax Review Board by the Minister of National Revenue in which Caverhill, Learmont &

The Chairman:—On May 9, 1977 an application under section 174 the Income Tax Act, SC 1970-71-72, c 63, as amended, was filed with the Tax Review Board by the Minister of National Revenue in which Caverhill, Learmont &

Delmer E Taylor:—This is an appeal against income tax assessments by which the Minister of National Revenue increased the taxable income of the appellant by amounts of $7,249.92, $8,000, $8,000 and $8,000 respectively for the years 1971, 1972, 1973

A W Prociuk (orally: January 16, 1978):—This is an application on behalf of a taxpayer, Philip Gow, of Bowden, Alberta, pursuant to section 167 of the Income Tax Act. It has now become apparent to the Board, after

Delmer E Taylor:—This is an appeal against income tax assessments in which the Minister of National Revenue increased the taxable income of the appellant by $5,649 and $13,182 for the years 1972 and 1973 respectively, the amounts being considered

Guy Tremblay [TRANSLATION]:—This application was heard in Montreal on June 6, 1977.

A W Prociuk:—The appellant appeals from the respondent’s reassessment of his income for the taxation year 1973 wherein a sum of $24,000 was added to his income and taxed accordingly.

Monnin, JA (all concurring):—This is an appeal from a decision of Morse, J, wherein, amongst other things, he held that

MacKeigan, CJNS: (Cooper, JA and Glube, J concurring):—This appeal was heard with the appeal respecting the Estate of John Crerar MacKeen, and involves the same issues, varying only in the details of the corporate setup used to try to avoid Nova

A W Prociuk (orally: December 10, 1976):—The appellant, The May Company Limited, appeals from the respondent’s reassessment of its income for the taxation year 1971, wherein a deduction of $150,000 from its income was disallowed, on the ground that