The Chairman:—This is the appeal of Gordon Glenn Marshman from an income tax assessment dated August 3, 1976, confirmed by the Minister on January 4, 1977, by which the Minister included in computing the taxpayer’s income for the 1973 taxation year

Roland St-Onge:—The appeal of Hugh Bingley Cree came before me on June 17, 1977, at the City of Toronto, Ontario and it is with respect to a loss of some $11,600 that the appellant tried to deduct in 1974 as a business loss incurred

A W Prociuk (orally: February 7, 1978):—This is an appeal by Raza Ullah Makki of the City of Toronto, from the respondent’s reassessment of his income for the taxation year 1975, wherein the respondent disallowed a deduction of $1,494 which the

Guy Tremblay [TRANSLATION]:—The evidence in this case was heard at Quebec City, Quebec, on May. 2, 1977, and the oral pleadings on May 13, 1977.

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Quebec City on May 12, 1977.

The Assistant Chairman:—The appellant appealed to this Board from a reassessment for income tax for each of the years 1971, 1972 and 1973. When the appeal was called for hearing, the Board was advised that, with respect to the appeal relating

Guy Tremblay [TRANSLATION]:—The case at bar was heard at Quebec City on May 12, 1977.

The Assistant Chairman:—When the appellant, a medical practitioner practising his profession in the City of Ottawa, in the Province of Ontario, filed his 1975 income tax return he claimed as a deduction in arriving at his net income, the sum of

Guy Tremblay [TRANSLATION]:—This case was heard in Montreal, Quebec on June 9, 1977.

The Assistant Chairman:—When Dr Rath (the “appellant”) filed his 1974 income tax return he claimed as “other deductions” in computing his net income for that year, the sum of $52,869.19. This amount was explained somewhat in a form attached to