Tremblay, TC) [TRANSLATION]:—This appeal was heard on March 20, 1984 in the city of Québec, Québec.

St-Onge, TCJ [Translation]:—The appeal of Gestion Louis Riel Inc was heard on December 14, 1983 at the city of Québec, Québec, and the issue was whether the appellant could claim a deduction in respect of bad debts during its 1977 and 1978

Christie, ACJTC:—The issue is whether the profit realized by the appellant on the purchase and subsequent sale of real estate located at the intersection of 109th Street and 85th Avenue in Edmonton ("the property") is ordinary income or capital gain.

Tremblay, TCJ:—This case was heard on May 31, 1985, in the City of Toronto, Ontario.

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