Guy Tremblay [TRANSLATION]:—These cases were heard on common evidence on March 20, 1979 at Montreal, Quebec.

Guy Tremblay:—This case was heard in Edmonton, Alberta on June 1, 1981.

D E Taylor:—This appeal was heard in Toronto, Ontario, on September 22, 1981 and is against income tax assessments for the years 1974 and 1975 In which the Minister of National Revenue taxed the profits from a business as a sole

D E Taylor:—This is an appeal heard in Toronto, Ontario, on September 23, 1981, against an income tax assessment for the year 1976 in which the Minister of National Revenue included in the income of the appellant an amount of $24,851 as

John B Goetz:—These are appeals with respect to the appellant’s income tax liability for her 1973 and 1975 taxation years.

Guy Tremblay:—This case was heard on June 2, 1981 in Edmonton, Alberta.

Guy Tremblay:—These cases were heard on common evidence in Edmonton, Alberta, on June 1, 1981.

D E Taylor:—This is an appeal heard in Toronto, Ontario, on September 24, 1981 against income tax assessments for the years 1973, 1974 and 1975 In which the Minister of National Revenue added amounts of $11,858, $89,384 and $89,485 respectively

John B Goetz:—This is an appeal with respect to the appellant’s 1976, 1977 and 1978 taxation years, wherein the appellant claimed as farming losses the amounts of $7,762.41, $4,036.51 and $7,848.70 respectively. An adjustment for interest for the said

The Chairman:—The appeal of Maxine Ann McNeely is from an assessment in respect of the 1977 taxation year.

The facts of this appeal are not in dispute and can be summarized as follows: