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.

Cardin, TCJ [TRANSLATION]:—This is the appeal of Fernand Nadeau from reassessments for the 1976 to 1979 taxation years inclusive.

Goetz, TCJ:—These are appeals by the appellant with respect to its 1976, 1977 and 1978 taxation years wherein the appellant sought to deduct, from its income, insurance premiums paid in the said taxation years. The respondent disallowed these deductions and