St-Onge, TCJ [TRANSLATION OF ORAL JUDGMENT]:—The appeal of Mr Irving Kott was heard in the city of Montréal, Quebec on April 3, 1984.

Kempo, TCJ:—

Part I Issue

Goetz, TCJ:—This is an appeal with respect to the appellant’s 1977, 1978 and 1979 taxation years whereby, as a result of a reassessment, the sum of $240,000 was added to the appellant’s income for his 1977 taxation year which, due to the

Christie, CJTC:—The issue is whether the appellant is entitled to deduct $10,120.03 in moving expenses in respect of her 1981 taxation year.

Taylor, TCJ:—This is an appeal heard in Saskatoon, Saskatchewan on July 31 and August 1, 1984 against income tax assessments for the years 1975, 1976 and 1977, in which the Minister of National Revenue made certain changes to the reported income of

Taylor, TCJ:—This is an appeal heard in Saskatoon, Saskatchewan on July 30, 1984 against income tax assessments struck in 1982 for the taxation years 1978, 1979 and 1980 in which the Minister of National Revenue reduced the farming losses allowed as

Bonner, TCJ:—The appellant appeals from assessments of income tax for the 1979 and 1980 taxation years. In his returns of income for those years he sought to deduct from income from other sources losses resulting from his activities as a writer.

Tremblay, TCJ:—This appeal was heard in Toronto, Ontario, on February 28, 1984.

Cardin, TCJ:—On the 25th day of June, 1984, the Court heard the following motion made by counsel for the respondent:

Goetz, TCJ:—This is an appeal by the appellant with respect to his 1978 taxation year whereby the respondent disallowed the claimed deduction for travelling expenses in the amount of $250.