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.

Tremblay, TCJ:—These appeals were heard on common evidence on May 17, 1984, at Sudbury, Ontario.

Taylor, TCJ:—This is an appeal heard in Edmonton, Alberta on July 12, 1984 against income tax assessments for the years 1975 through 1979, in which the Minister of National Revenue taxed as on income rather than capital account the gains realized on sales of

Tremblay, TCJ:—This appeal was heard on April 10, 1984, in Montreal, Quebec.

Cardin, TCJ:—Dominik Kramer, Magdalena Kramer, Helmut Kramer and Hildegard Gruber have filed applications for an order extending the time within which notices of objection may be served with respect to the 1980 taxation year. The Minister’s reassessments of the

Taylor, TCJ:—This is an appeal heard in Vancouver, British Columbia, on May 31, 1984 against an income tax assessment for the year 1976 in which the Minister of National Revenue disallowed capital cost allowance of $40,000 claimed under the provisions of

Taylor, TCJ:—These are appeals heard on common evidence in Edmonton, Alberta on July 11 and 12, 1984 against income tax assessments for the years 1976 and 1977 in which the Minister of National Revenue treated the appellants’ portions of the gain