Taylor, TCJ:—This is an appeal heard in Toronto, Ontario on September 18, 1984 against an income tax assessment for the year 1979 in which the Minister of National Revenue allowed only the “restricted farm loss” to the appellant, whereas the appellant

Sarchuk, TCJ [ORALLY]:—The taxpayer has appealed from assessments of income tax for the 1978 and 1979 taxation years. In computing his income he sought to deduct the sums of $9,476 and $9,724 in those years respectively, as amounts expended by him

Christie, CJTC:—The appellant appeals in relation to his 1977 to 1980 taxation years inclusive. At the commencement of the hearing I entertained an application to quash the appeal respecting 1977, 1978 and 1979 which was based on the ground that the

Taylor, TCJ:—This is an appeal heard in Ottawa, Ontario, on September 27, 1984 against income tax assessments for the years 1978 and 1979 in which the Minister of National Revenue treated certain losses in a manner different than that asserted by

Christie, ACJTC:—This appeal relates to the appellant’s 1982 taxation year. In that year he received $5,117.20 from the London Life Insurance Company of London, Ontario, as “deemed receipt(s) on deregistration” of two Registered Retirement Savings Plans. At the time

Christie, ACJTC:—The appellant appeals from a late filing penalty imposed in relation to its April 1, 1979 — March 31, 1980 fiscal year which, by operation of paragraph 249(l)(a) of the Income Tax Act (“the Act”) is its 1980