Bonner, TCJ [ORALLY]:—The appellant appeals from assessments of income tax for the 1977, 1979 and 1980 taxation years. The assessments were made on the basis that subsection 15(2) of the Income Tax Act required the inclusion in

Taylor, TCJ:—These are appeals called for hearing on common evidence on April 30, 1984 in Toronto, Ontario. The notices of appeal dated August 6, 1982 were identical, and read as follows:

Kempo, TCJ:—

Part I — Issue

Taylor, TCJ:—This is an appeal heard in Regina Saskatchewan, on August 20, 1984 against income tax assessments for the years 1978, 1979, 1980 and 1981 in which the Minister of National Revenue disallowed as deductions from other income, the full farming

Cardin, TCJ:—The appeal of Richard Malone from a reassessment of income tax dated May 10, 1983, was heard at the city of Toronto on October 5, 1984. The issue is the deductibility of alleged restricted farm losses claimed by the appellant as

Cardin, TCJ:—By notices of reassessment dated March 24, 1981, the Minister of National Revenue disallowed amounts of $4,837, $5,000 and $5,000 claimed by Kenneth B Bright as restricted farm losses for the taxation years 1977, 1978 and 1979 respectively.

Cardin, TCJ [TRANSLATION]:—The appeal of Rolland Roy is against income tax assessments for the 1977-1980 taxation years. The issue is the deductibility of farm losses incurred by the appellant in the years at issue.

Tremblay, TCJ [TRANSLATION]:—This case was heard on February 8, 1983 in Quebec City, Quebec.

Tremblay, TCJ [TRANSLATION]:—These cases were heard on common evidence on September 29, 1983 at Québec, Quebec.

Tremblay, TCJ [TRANSLATION]:—This case was heard on September 28, 1983 in Quebec City, Quebec.