Goetz, TCJ [ORALLY]:—These are appeals by Robert Kaelber and his wife Margit Kaelber, relating to reassessments for the 1978 to 1981 taxation years inclusive.

Tremblay, TC) [TRANSLATION]:—This case was heard at Quebec on common evidence with Leeds Manufacturing Co on April 11, 12 and 13, 1984. The arguments were presented on July 29 and August 28, 1984.

Tremblay, TCJ [TRANSLATION];—This appeal was heard at Montreal, Quebec on common evidence with the appeal of Harry Abelson (82-350) on April 11, 12 and 13, 1984. Verbal arguments were submitted on July 20 and August 23, 1984.

Taylor, TCJ: —This is an appeal heard in Calgary, Alberta on June 4, 1985, against income tax assessments for the years 1979, 1980, 1981 and 1982 in which the Minister of National Revenue allowed the taxpayer only the "restricted farm loss”

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on May 15, 1985, against income tax assessments for the years 1979, 1980 and 1981 in which the Minister of National Revenue disallowed farm losses claimed. Originally the “full” farming loss had

Bonner, TCJ [ORALLY]:—This is an appeal from an assessment of income tax for the 1981 taxation year. The respondent, on assessment, limited the amount deductible by the appellant in respect of premiums paid to a registered retirement savings plan on the

Sarchuk, TCJ:—The appeal of La Ronge Lumber & Electric Ltd (La Ronge) relates to an assessment by the Minister of National Revenue of penalty and interest on the appellant’s income tax liability for its 1981 taxation year. It is common ground

Brulé, TCJ:—

Couture, CJTC:—This appeal was heard in Ottawa on April 25, 1985 and is in respect of the appellant’s 1982 taxation year. The appellant acted on his own behalf.

Taylor, TCJ:— This is an appeal heard in Calgary, Alberta, on June 5, 1985, against income tax assessments, in which the Minister of National Revenue disallowed capital cost allowance in the amount of $35,261 and $61,999 for the taxation years 1978