Judge K A Flanigan (orally: February 27, 1974):—This is an appeal by Laidlaw Transport Limited against a reassessment of the Minister of National Revenue for the taxation year 1969. The point at issue is, first, whether or not an expense
Judge K A Flanigan (orally: June 25, 1974):—This is an appeal by Korvette Realties Limited from a reassessment of the Minister of National Revenue for the 1970 taxation year.
AW Prociuk (orally: May 15, 1974):—The appellant, Jean Pruden, appeals from the respondent’s reassessment for the taxation year 1968, wherein an amount of $8,095.15 representing one-half of the accounts receivable was added to his income.
Judge Flanigan (orally: June 20, 1974):—This is an appeal by Roy M Power against a reassessment by the Minister of National Revenue for the 1969 taxation year.
Judge Flanigan (orally: May 28, 1974):—This is an appeal by some thirteen appellants* [1] against reassessments by the Minister of National Revenue for the 1969 taxation year. I propose to use as the lead case for the purpose of this
The Assistant Chairman:—This appeal is against an assessment of income tax for the 1967,1968,1969 and 1970 taxation years.
A W Prociuk:—The appellant appeals from the respondent’s reassessment of the 1971 taxation year wherein the inclusion by the appellant of the sum of $76,880 to capital cost for capital cost allowance purposes was disallowed. The said sum was a major portion
A W Prociuk:—The appellant appeals from a reassessment by the respondent for the taxation year 1968 on the basis that it was associated with Standard Optical Company Limited within the meaning of subsection (4) of section 39 and paragraph (b)
Judge Flanigan (orally: March 20, 1974):—This is an appeal by National Theatres Limited against reassessments of the Minister of National Revenue for its 1969 and 1970 taxation years.
The Chairman (orally: May 27, 1974):—This is an appeal by Donald B MacDonald from the reassessment by the Minister of National Revenue for the 1970 taxation year. The amount in issue is not great, but the principle involved is one that might have important
