Sarchuk, T.C.J.:—These are appeals from assessments to income tax by the appellants T. Guy Hogan (Hogan), James T. Dunne (Dunne) and Patrick J. Dobbin (Dobbin) with respect to their 1979 taxation year. The three appeals were heard on common evidence by

Brulé, T.C.J.:—The appellant which is appealing its assessment for the 1980 taxation year is a corporation which came into existence in May of 1976. In the same year it purchased 634 acres of farm land and an additional 2,201 acres in 1977.

Tremblay, T.C.J. [TRANSLATION]:—These appeals were heard on August 29, 1984. The matter was taken under advisement in early January 1985 when the last written pleadings were received.

Tremblay, T.C.J.:—This appeal was heard on March 20, 1985 at the City of Toronto, Ontario.

Brulé, T.C.J.:—

Couture, C.J.T.C.:—This is an appeal against reassessments for the taxation years 1979 and 1980 dated January 10, 1983 and confirmed by notification of confirmation by the Minister on August 11, 1983. It was heard in Ottawa. The appellant acted on his

Brulé, T.CJ.:—

Brulé, T.C.J.:—

Sarchuk, T.C.J.:—Joe's & Company Ltd. (Joe's) appeals from assessments to tax with respect to its 1974 and 1975 taxation years. The appeals were heard together although the issues raised in each case are separate and distinct.

Taylor, T.C.J.:—This is an appeal heard in Toronto, Ontario, on September 25, 1985, against income tax assessments for the years 1979, 1980 and 1981 in which the Minister of National Revenue disallowed, "farming losses" in the amounts of $7,005.11, $5,778.32