A W Prociuk (orally: November 14, 1977):—The appellant, Dr Kenneth L Easton, formerly of Mississauga, Ontario, appeals from the respondent’s reassessment for the taxation years 1971, 1972 and 1973, wherein the respondent made certain adjustments and additions to

The Chairman [TRANSLATION]:—This is an appeal by Mr Paul Laur- rent against a tax assessment for the 1974 taxation year, by which the respondent disallowed a deduction in the amount of $5,453.01 which the taxpayer, when calculating his income, had

Delmer E Taylor:—This is an appeal against an assessment of income tax for $26,947.35, information for which is to be found on notice of assessment dated April 21, 1976, giving the following details:

Delmer E Taylor:—These appeals concern the 1973 taxation year and deal with two issues—the first is common to all three appellants, and the second applies only to Joseph Santarossa. On the first issue, the respondent has assessed to income tax

A W Prociuk (orally: November 16, 1977):—The appellant corporation appeals from the respondent’s reassessment of its income for the taxation year 1973 wherein an amount of $95,000, which the appellant received and treated as capital, was added back to

Guy Tremblay:—This case was heard in Thunder Bay. Ontario on February 15, 1978.

Delmer E Taylor:—This is an appeal against income tax assessments for the years 1971 to 1974 inclusive arising from the fact that the Minister of National Revenue included in the income of the appellant amounts of $9,909.91, $14,310.73 and $69,428.21

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