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

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 for the year 1974 as follows: “Add net profit earned on the sale of 452 Mount

The Assistant Chairman:—There are many similarities between this appeal and the appeal of Russell Price v MNR, [1978] CTC 2498; 78 DTC 1375, judgment in which was given by this Board April 24, 1978. Not only is

Delmer E. Taylor:—This is an appeal against an income tax assessment in which the Minister of National Revenue disallowed an amount of $1,854.07 claimed as interest expense in the year 1975. Both the appellant and 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 $3,475 claimed by the appellant as a restricted farm loss for the year 1974. The respondent relied,