Rip, TCJ:—In this appeal from assessments for 1979 and 1980 the appellant claims a restrictive farm loss for each year in the amount of $5,000 in accordance with subsection 31(1) of the Income Tax Act.

Christie, CJTC:—The issues on these appeals are the same. So is the relevant evidence necessary to determine them. Consequently, they were heard together on common evidence. Paragraph 153(l)(a) of the Income Tax Act, RSC 1952, c 148,

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on December 9, 1983, against income tax assessments for the years 1978 and 1979, in which the Minister of National Revenue disallowed the full farming losses claimed against other income by the appellant, but

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on December 6, 1983, against income tax assessments for the taxation years 1977, 1978 and 1979, in which the Minister of National Revenue disallowed, as deductible from other income, losses claimed from farming.

Christie, CJTC:—This appeal relates to the appellant’s 1977 to 1980 taxation years inclusive. He describes himself as a teacher, politician, farmer and student. In each of the years mentioned, the appellant claimed farming losses which were disallowed in total by notices of

Sarchuk, TCJ:—These are the appeals of William R Jarvis and James D Rae from reassessments for their respective 1978 taxation years and of James D Rae from the reassessment of his taxation years 1979 and 1980. The two appellants jointly entered

Rip, TCJ :—The appellant, Banksia Investments Limited, (hereinafter referred to as “Banksia”) appealed to the Tax Review Board from income tax assessments for 1974 and 1975 issued on the basis that profits it made on the sale of certain real

Tremblay, TCJ:—this case was heard May 13, 1983, at the City of Vancouver, British Columbia.

Taylor, TCJ:—The following motion was heard in Toronto, Ontario, on December 6, 1983 and reads as follows:

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario on December 8, 1983, against income tax assessments for the years 1978 and 1979, in which the Minister of National Revenue had disallowed certain expenses claimed by the taxpayer as deductions from