Christie, A.C.J.T.C.:—The appellant appeals from reassessments and confirmation thereof by the respondent regarding his 1977, 1978 and 1979 taxation years.

Taylor, T.C.J.:—This is an appeal heard in Montreal, Quebec, on February 27, 1986, against income tax assessments for the years 1977, 1978, 1979, 1980 and 1981 in which the Minister of National Revenue assessed Mr. Brosseau to tax based on the application of

Tremblay, T.C.J. [Translation]:—This case was heard at Montreal, Quebec on January 16 and 17, 1985.

‘Tremblay, T.CJ.:—This case was heard on May 31, 1985 in the City of Toronto, Ontario and was taken under advisement on August 28, 1985 on reception of the last written submission of the parties.

Bonner, T.C.J. [Orally]:—The appellant C.I.P. Inc. appeals from assessments of income tax for the 1979 and 1980 taxation years of its predecessor company, Pacific Forest Products Limited. The assessments were made on the basis that outlays of $28,963 in 1979

Christie, A.C.J.T.C.:—These appeals were heard on common evidence. The issue in each case is whether, in computing his or her taxable income for the year or years under review, the appellant is entitled to deduct amounts expended for the care and

Couture, C.J.T.C.:—These appeals were heard together on common evidence. They involved the appellants’ 1981 taxation year and the deductibility of farm losses incurred during the said taxation year from their respective employment income.

Tremblay, T.C.J.:—This case was heard on August 30, 1985 at the City of Victoria, British Columbia.

Goetz, T.C.J.:— These are appeals by the above-named appellants ("Sparkle” or “the Company” and "Riddell" or "the appellant") relating to reassessments for their 1977, 1978, 1979 and 1980 taxation years. The appellant Sparkle sought to deduct from income certain

Taylor, T.C.J.:—This application for extension of time within which to file a notice of objection, with respect to the year 1981, was heard in Toronto, Ontario, on March 24, 1986. The notice of objection in dispute contained the following information: