Taylor, TCJ [TRANSLATION]:—This appeal, which ws heard in Montreal, Quebec on October 12, 1983, is from a tax assessment for 1979 in which the Minister of National Revenue relied on the fact that the sum of $2,781.56 received by the taxpayer should

Goetz, TCJ [ORALLY]:—This is an appeal by the appellant with respect to an assessment for her 1980 taxation year. The issue is whether the appellant is entitled to deduct the sum of $2,530 pursuant to the provisions of paragraph 109(1)(b) of the

St-Onge, TCJ [ORALLY]:—The appeal of the Estate of the late John N Gladden was heard on February 1, 2 and 3, 1984, in the City of Vancouver, British Columbia, and it is with respect to the 1977 taxation year.

St-Onge, TCJ [ORALLY]:—The appeal of Mr William Frederick Johnson was heard on January 12, 1984, at the City of Toronto, Ontario, and the issue is whether the appellant failed to report income in the amount of $41,944.09 in his 1978 taxation year.

St-Onge, TCJ [TRANSLATION]:—The appeal of Mrs Jeannine Bédard came before me on November 28, 1983 in Rouyn, Quebec.

St-Onge, TCJ [ORALLY]:—The appeal of Mr George E C Jackson was heard on January 13, 1984, at the City of Toronto, Ontario, and it has to do with a claim for capital losses for the appellant’s 1975, 1976 and 1977 taxation years.

Christie, CJTC [ORALLY]:—I will now deliver judgment in respect of these appeals. They relate to deductions claimed for farming losses. By agreement they were heard on common evidence. The taxation years in issue are 1977, 1978 and 1979. Only the

St-Onge, TCJ [ORALLY]:—The appeals of Mrs Shirley Butterfield were heard on June 22, 23 and 24, 1982, at the City of Vancouver, British Columbia, by the assistant chairman of the Tax Review Board, but he was unable to render judgment before his

Sarchuk, TCJ:—The appeals of Meteor Holdings Ltd (Meteor) and Blaze Holdings Ltd (Blaze) are from assessments to income tax for their respective 1978 taxation years. Both appeals were, by consent, heard on common evidence. While not all facts apply to

Tremblay, TCJ:—This case was heard in Sydney, Nova Scotia, on August 2, 1983.