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.

Cardin, TCJ:—Mr Louis S Levy has appealed from reassessments with respect to the 1978, 1979 and 1980 taxation years. The issue is whether the Minister properly reassessed the appellant on the basis of subsection 31(1) of the Income Tax

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on May 13, 1985 against income tax assessments for the years 1979 and 1980 and 1981 in which the Minister of National Revenue disallowed as a deduction from other taxable income, the loss

Rip, TCJ:—The appellant appeals from a reassessment of income tax in respect of its 1974 taxation year in which the respondent increased its reported capital gain on the basis that the adjusted cost base of property sold in that year was not $614,487, as

Cardin, TCJ:—The appeal is from reassessments with respect to the 1980 and 1981 taxation years. The basic facts are not disputed and are summarized in the Minister’s reply to the notice of appeal as follows: