Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on December 7, 1983 against an income tax assessment for the year 1978 in which the Minister of National Revenue reduced the reported income of the taxpayer by an amount of $167,898.47 and,

Christie, CJTC:—The appellant sought to deduct the restricted farming losses provided for by subsection 31(1) of the Income Tax Act (“the Act”) in respect of his 1977 to 1980 taxation years inclusive. The issue is whether the appellant’s

Tremblay, TCJ:—This case was heard in Calgary, Alberta, on October 26, 1983.

Tremblay, TCJ:—This case was heard on March 10, 1983, at the City of Sherbrooke Quebec.

Tremblay, TCJ:—This case was heard on August 3, 1983, at the City of Sydney, Nova Scotia.

Tremblay, TCJ:—This case was heard in Vancouver, British Columbia, on May 12 and 13, 1983.

Cardin, TCJ:—Andre Varga is appealing from an assessment of tax dated September 19, 1979. The issue is whether amounts of $37,715, $504,000 and $49,385 received by the appellant in 1972, 1973 and 1974 respectively were payments in consideration of

Cardin, TCJ:—The appeal of Dr John L McCans is from assessments of tax dated April 3, 1980, with respect to the 1977 and 1978 taxation years. The appellant claimed, among other items, automobile expenses which were disallowed by the respondent. As

Christie, CJTC:—These are ten applications to quash appeals which were heard together by agreement. What is essential to the determination of the issue is the same in each case.

Christie, CJTC:—This appeal relates to the appellant’s 1978 taxation year. In that year he left his employment with Integrated Building Corporation Ltd (“Integrated”). While employed he owed Integrated $14,774.72, the repayment of which was waived by it. By notice of reassessment