Cardin, TCJ:—The appeals of Dr Abram Friesen are from assessments of tax with respect to the 1976, 1977 and 1978 taxation years. The issue for 1976 is the amount of capital gain realized from the disposition of a parcel of land owned by

Goetz, TCJ:—[ORALLY] This is an appeal by the appellant with respect to her 1980 taxation year. The appellant was employed as a systems’ analyst in 1980 and had a remuneration from this position in the sum of $29,773.92 from which amounts were deducted pursuant

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.