Taylor, TCJ;—This is an appeal heard in Toronto, Ontario on May 14, 1985 against income tax assessments for the years 1977, 1978, 1979 and 1980, in which the Minister of National Revenue disallowed the restricted farm loss claimed. At the commencement

Christie, CJTC:—These appeals were heard together by consent. They relate to the appellants’ 1977 to 1980 taxation years inclusive. They claim entitlement to deduct full farming losses incurred by them during the years just mentioned. Each appellant seeks to

Rip, TCJ:—The appellant appeals from an income tax reassessment for 1982 in which the respondent, the Minister of National Revenue, reduced the deduction, pursuant to section 121 of the Income Tax Act (“Act”), from tax otherwise

Goetz, TC} [ORALLY]:—This is an appeal concerning the appellant’s income tax assessment for the 1979 taxation year. The appellant sought to "write-off" the sum of $81,050 as a debt owed to him by Fritz Concrete Limited which was disallowed by the

Brulé, TCJ:—

Taylor, TCJ:—This is an appeal heard in Calgary, Alberta, on June 3, 1985, against an income tax assessment for the year 1979 in which the Minister of National Revenue disallowed an amount of $2,543.89 travel expenses claimed. The reason for the

Brulé, TCJ [ORALLY]:—The facts in this case are not in dispute. They are as set out in the notice of appeal. The appellant called two witnesses to elaborate on the facts. Basically the issue is whether or not part of the exterior of a

Goetz, TCJ [ORALLY]:—This is an appeal by the appellant with respect to his 1980 taxation year. In filing Form TL2, the appellant sought to claim the amount of $3,315 for meals and the amount of $1,200 for lodging, stating that his home

Christie, ACJTC:—This appeal relates to the appellant's 1980 taxation year. The issue is whether the profit realized by it on the purchase and subsequent sale of an interest in certain real estate in Kamloops, British Columbia, in that year was a

Goetz, TCJ [ORALLY]:—This is an appeal by the appellant with respect to his 1981 taxation year whereby he sought to deduct certain sums for board and lodging and expenses re the operation of his automobile. His home was in St. Thomas, Ontario.