Sarchuk, TC J:—The appeals were heard on common evidence by consent of all parties.
Christie, CJTC:—The issue is whether the appellant is entitled to deduct expenses in the amount of $6,424.79 from his total income in 1980.
Kempo, TCJ:—
This appeal was heard on common evidence with the appeal of Joycelin Dunlop (83-1269) on September 11 and 12, 1984 at the City of Penticton, British Columbia.
Tremblay, TCJ [TRANSLATION]:—This case was heard in Montréal, Quebec on November 16 and 17, 1983.
Kempo, TCJ:—
Sarchuk, TCJ [ORALLY]:—The appeals of Henry and Mary Wiens in respect of taxation years 1976, 1977 and 1978 were heard on common evidence by consent of all parties.
Bonner, TCJ:—The appellant appeals from assessments of income tax for the 1977 and 1978 taxation years. During those years the appellant carried on two types of activity. He carried on the profitable business of a self-employed paper hanger and he
Goetz, TCJ:—This is an appeal with respect to the appellant’s 1975 taxation year. The issue is to determine whether there was a disposition, in 1975, of certain property owned by the appellant, Scottdale Developments Limited (“Scottdale”) (or John E. Shore)
Bonner, TCJ:—The appellant appeals from assessments of income tax for the 1979 to 1982 taxation years. Broadly stated, the issue is whether the appellant is entitled, by virtue of subparagraph 8(l)(e)(i) of the Income Tax Act, to deduct
Cardin, TCJ:—The appeals of Walter Koritni and Rita Doreen Koritni were heard on common evidence. The issue in both appeals is the deductibility of farm losses in the appellants* 1978 and 1979 taxation years.
