St-Onge, TCJ [ORALLY]:—The appeals of Messrs. Raymond R Bastien and Ronald J) Wiebe were originally heard first on October 5, 1984 and then adjourned and set down for January 18, 1985, because of an alternative argument presented by counsel for the

Brule, TCJ: —

Taylor, TCJ: —This is an appeal heard in Calgary, Alberta, on August 20, 1985, against income tax assessments, for the years 1978, 1979 and 1980 in which the Minister of National Revenue disallowed claims of $10,500, $12,604 and $14,155 respectively,

St-Onge, TCJ [ORALLY]:—The appeal of Mr Orest Halkowich was heard on May 7, 1984, at the City of Saskatoon, Saskatchewan, and it has to do with farming expenses claimed by the appellant in his 1977 and 1978 taxation years.

Brule, TC].

Issue

The appeal of Colin C Mills is in respect to the deduction of interest expenses claimed in his 1981 taxation year, a certain amount of which was disallowed.

Goetz, TCJ [ORALLY]:—This is an appeal by the appellant with respect to his 1980, 1981 and 1982 taxation years. In 1978, the appellant purchased a residence and at that point in time he was expecting money to come from Iran. He took out

Couture, CJTC:—This appeal dealt with assessments for the taxation years 1981 and 1982.

Taylor, TCJ:—This is an appeal heard in Calgary, Alberta, on August 21, 1985, against an income tax assessment, for the year 1982 in which the Minister of National Revenue imposed a penalty for late filing of $2,887.68 and added an amount of

Goetz, TCJ [ORALLY]:—This is an appeal by F J Lamb Farming Ltd with respect to its 1979 taxation year. Mr F Lamb is the moving force of the appellant and started farming after the Second World War with a grant from the Veterans'

Brulé, TCJ [ORALLY]:—This is an appeal for the 1983 taxation year.