Rip, TCJ:—This is an appeal from notices of reassessment made by the Minister of National Revenue of the appellant’s income tax for 1977, 1978 and 1979 whereby the Minister of National Revenue disallowed farm expenses incurred and claimed by the

Tremblay, TCJ:—This case was heard on June 1, 1983, at the City of London, Ontario.

Tremblay, TCJ:—This case was heard on February 17, 18 and 19, 1982. The last documents filed before the Court was on August 15, 1983. The case was then taken under advisement.

Christie, CJTC:—This appeal arises in this way. In the return of income for his 1980 taxation year, which the appellant filed with the Minister of National Revenue, he claimed the sum of $2,514.32 by way of a deduction from his total income.

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 11, 1983.

Sarchuk, TCJ:—The appeal of Ed Sliwa Agencies Ltd (the corporate appellant) from assessments to income tax for its 1975, 1976 and 1977 taxation years and of Edward J Sliwa (Sliwa) for his 1974, 1975 and 1976 taxation years were heard together on

Goetz, TCJ:—This appeal was heard by me in Calgary, Alberta on September 23 and 24, 1982, in my capacity as a member of the Tax Review Board but this judgment is being rendered in my present capacity as a judge of the Tax Court of Canada.

Goetz, TCJ:—This is an appeal by Penner & Co Western Ltd (“the Company’’) with respect to its 1977 taxation year. There are two issues to be determined: (1) whether the proceeds of the sale of an apartment block known as South Park

Christie, CJTC:—The appellant appeals from reassessments of income tax for his 1977, 1978 and 1979 taxation years. He is the owner of a property located at 415 Pembroke Street West, Pembroke, Ontario, (“the property”). The dispute giving rise to this appeal relates to