Rip, T.C.J. [Orally]:—Good afternoon. I have prepared some notes. I intended to be very short in preparing reasons for judgment, however I am afraid I got carried away in certain spots. The reasons for judgment are as follows.

Bonner, T.C.J.:—These appeals were heard together on common evidence. An application to have them heard in camera was abandoned.

Taylor, T.C.J.: —This is an appeal heard in Edmonton, Alberta, on January 12, 1988, against an income tax notice of assessment for an amount $48,829.49, in which notice the Minister of National Revenue provided the following explanation:

Rip, T.C.J.:—Colin Darnel, the appellant, appeals from notices of reassessment issued by the Minister of National Revenue, the respondent, in which the Minister disallowed business losses of $10,867 and $19,495 for 1981 and 1982, respectively, on the basis that

Rip, T.C.J. [Translation]:—The appellant Jean-Gérard Monette is appealing from income tax assessments for the 1979 and 1980 taxation years in which the respondent Minister of National Revenue limited the losses for each year from a farming business to $5,000

Sarchuk, T.C.J.: —Larry L. Vincent appeals from an assessment of tax with respect to his 1985 taxation year. The parties, by their respective solicitors, have admitted certain facts and have filed a statement of those agreed facts (Exhibit A-1). The

Couture, C.J.T.C. [Translation]:—These appeals concern assessments issued by the respondent for the 1980, 1981 and 1982 taxation years, dated March 1, 1985, in which the respondent disallowed the non-profit organization status claimed by the appellant which would have

Couture, C.J.T.C. [Translation]: —By consent of the parties, these appeals were heard together.

Rip, T.C.J. [Translation]:—The appellant, Gaston Sini, has appealed from the notices of assessment issued for the 1981 and 1983 taxation years by the respondent, the Minister of National Revenue. The respondent issued a reassessment on the ground that income

Goetz, T.C.J.: —This is an appeal relating to a reassessment with respect to the appellant's 1982 taxation year. The issue is what constituted the "principal residence" of the appellant under paragraph 54(g) of the Income Tax Act