Goetz, TCJ:—The appeals of C Valery Construction Ltd and LS Ross Enterprises Ltd were heard on common evidence. The appeal of C Valery Construction Ltd (hereinafter known as “‘C Valery”) relates to its 1976 taxation year. The appeal of LS Ross

Tremblay, TCJ:—This case was heard in Sydney, Nova Scotia, on August 3, 1983.

Goetz, TCJ:—This is an appeal by the appellant with respect to his 1977 and 1978 taxation years.

Taylor, TCJ:—These are appeals heard in Toronto, Ontario, on December 5, 1983, against income tax assessments for the years 1975, 1976 and 1977 in which the Minister of National Revenue assessed a taxable capital gain against the appellant. The notices

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.