The Chairman:—This is the appeal of Wolfgang Hauser from an income tax assessment in respect of the 1975 taxation year. In his income tax return for that year the appellant claimed as a deduction from income an amount of $2,556.02 as expenses
The Chairman:—The appeals of Mr Andrew Wynnyk, Mr J P Wynnyk and Mr Nicholas Sloboda from income tax assessments in* respect of the 1974 taxation year as well as the appeal of Mr William Sych and Mr Alex Lesiw from assessments in respect of the 1975
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 by an amount of $34,144.12 for the year 1972, alleged to be unreported income, and
Guy Tremblay [TRANSLATION]:—The case at bar was heard at Quebec City, Quebec, on April 7 and May 2, 1977.
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 claim of the appellant that he was operating a business, and instead assessed him on the basis
The Chairman:—The appeals of Brian McKinney and Stanley G Watson from income tax assessments in respect of the 1974 taxation year were, by consent, heard simultaneously and on common evidence.
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
