M J Bonner (orally):—I will give my reasons now in the O’Neil and the O’Neil Enterprises appeals. It may be in order at the outset to make one or two preliminary observations about the function of this Board. The function of this

Bonner, M J (Orally):—The appellant appeals from assessments of income tax for the 1977, 1978 and 1979 taxation years. On assessment, the Minister disallowed the appellant’s claims to restricted farm loss deductions. The sole question is, therefore, whether

The Chairman [TRANSLATION]:—The appeal of Mr Léopold Toulouse is from a reassessment dated August 7, 1980 which has the effect of adding to the appellant’s income, as business income for 1976, a profit in the amount of $71,786 from the sale of

Guy Tremblay [TRANSLATION]:—This case was heard at Montreal, Quebec on March 31, 1982.

The Chairman [TRANSLATION]:—With the consent of the parties, the appeals of Mr Charles Caron and Mrs Mariette Dumais from the assessments for the 1972, 1973 1974 and 1975 taxation years were heard on common evidence.

Guy Tremblay:—This case was heard on April 29, 1982, in the City of London, Ontario.

Guy Tremblay:—This case was heard on April 29, 1982, in the City of London, Ontario.

Guy Tremblay:—This appeal was heard in London, Ontario, on April 27, 1982.

D E Taylor:—This is an appeal heard June 17, 1982 in London, Ontario, against an income tax assessment for the year 1979 in which the Minister of National Revenue added an amount of $5,000 to the reported taxable income of the appellant

D E Taylor:—This is an appeal by Robert W McMillan, chartered accountant, with respect to the 1980 taxation year. I would note that by agreement between the parties, and specifically at the request of the appellant, the mat- ter has been