Bonner, TCJ:—In assessing tax for the appellant’s 1978 to 1981 taxation years the Minister acted on the basis that section 31 of the Income. Tax Act applied to limit the deduction of losses incurred by the appellant in farming.

Taylor, TCJ [TRANSLATION]:—These appeals were heard on December 13, 1983, in the City of Montreal, Quebec, and were brought with respect to income tax assessments for 1978, 1979 and 1980.

Cardin, TCJ [TRANSLATION]:—The appeals of Monique-Lapierre-Gauth- ier and Mario Gagnon were heard on common evidence. The appeals are from assessments for the 1978, 1979 and 1980 taxation years. At issue is the deductibility of restricted farm losses provided for

Tremblay, TCJ [TRANSLATION]:—This case was heard at Montreal, Quebec on August 28, 1984.

Cardin, TCJ [TRANSLATION]:—In his tax returns for the 1977, 1978 and 1979 taxation years, Claude Bernard claimed deductions of $19,756.36, $23,164.47 and $15,765.25 respectively as business expenses.

Sarchuk, TCJ:—Kenneth J Byron ("Byron”) appeals from income tax assessments for his 1977, 1978 and 1979 taxation years. In those years he sought to deduct certain losses incurred from farming in the amounts of $27,711,02, $18,478.37 and $16,960.14 respectively.

Christie, ACJTC:—This appeal relates to the appellant’s 1980 taxation year. The issue is whether the profit which he made on the purchase and resale of certain real estate is a capital gain or taxable in his hands as ordinary income.

Goetz, TCJ:—The appellant, a livestock dealer, claims an inventory allowance pursuant to paragraph 20(1 )(gg) of the Income Tax Act, SC 1970-71-72, c 63, as amended. The appellant purchases cattle from producers in Western Canada for a

Cardin, TCJ [ORALLY]:—I have had the opportunity of reviewing the pleadings, the argument and I have also read the case law and although I did not find jurisprudence particularly helpful in the resolution of this appeal, I am nevertheless ready to

Bonner, TCJ:—In assessing tax for the appellant’s 1977 and 1978 taxation years the respondent proceeded on the basis that section 31 of the Income Tax Act applied to limit the deduction of the appellant’s farming losses.