The Chairman:—This appeal was brought by the taxpayer against a notice of reassessment for the taxation year 1968 wherein a deduction of $5,000 claimed in respect of a bad business debt written off in that year was disallowed by the Minister of National Revenue
Lucien Cardin:—This is an income tax appeal from assessments dated June 9, 1970 in respect of the appellant’s 1967 and 1968 taxation years which was heard at Kitchener, Ontario, on March 21, 1971 by Mr J O Weldon, QC, then a member of the Tax Appeal
Maurice Boisvert:—This is an appeal against an assessment dated October 15, 1970, made under the Estate Tax Act.
Maurice Boisvert:—This appeal is from assesments dated December 18, 1967, for the 1965 and 1966 taxation years.
The facts which gave rise to the assessments are clearly set forth in the Notice of Appeal which reads as follows:
Roland St-Onge:—For the same reasons as those given this day in Crédit La Vérendrye Ltée v MNR, the appeals filed by the above-named companies are dismissed, and the assessments upheld as made.
Roland St-Onge:—At the start of the hearing of this appeal at Rouyn, Province of Quebec on April 28, 1971 by the Tax Appeal Board, now the Tax Review Board, it was agreed between the parties that the evidence adduced in this appeal would apply to the
Maurice Boisvert:—This appeal concerns the 1967 and 1968 taxation years and has to do with the purchase of a farm which the appellant quickly disposed of by selling the house and a part of the farm at a profit in 1967, and another part also at a
Maurice Boisvert:—This appeal is from an assessment of appellant’s income for the taxation year 1967.
The appeal was heard in Quebec, Province of Quebec on October 13, 1971 by the then Tax Appeal Board.
Maurice Boisvert:—This is an appeal from an assessment dated October 11, 1970 wherein a tax in the sum of $83,264.81 was levied under the Estate Tax Act (SC 1958, c 29 as amended).
Roland St-Onge:—This appeal was heard in the City of Calgary in the Province of Alberta by the Tax Review Board on March 16, 1972 and involves the 1965 and 1967 taxation years.
