Couture, CJ.T.C.C.:— This appeal is in respect of an assessment for the taxation year 1983 having regard to the application of the provisions of subsections 62(1) and 62(3) of the Income Tax Act (the Act) dealing with the

Sarchuk, T.C.J.:—The appellant N. L. Brousseau Realty Co. Ltd. (Brousseau Realty) is a corporation, duly incorporated under the laws of the province of Manitoba, and having its registered office on Rue St-Pierre, St. Norbert, Manitoba. In August 1976, Brousseau

Kempo, T.C.J.:

Brulé, T.C.J.: [ORALLY]—In the matter of George A. Cornelius v. M.N.R., the facts are not in dispute. Mr. Cornelius, who was a vice-principal of a school, in his income tax return for 1982 made a claim for $1,096.57

Goetz, T.C.J.:—The issue in this appeal is whether the appellant taxpayer acquired an indefeasible title to certain shares in a private family corporation which shares were formerly owned by her deceased husband.

Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the 1979 taxation year. The notice of assessment indicates that the respondent included $154,800 in the computation of income as “Income from the adventures in the nature of

Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the 1982 taxation year. The respondent, by the assessment in question, disallowed as a deduction in the computation of the appellant’s income from his employment as a truck driver

Brulé, T.C.J.:—

Taylor, T.C.l.:—This is an appeal heard in Saskatoon, Saskatchewan on December 9 and 10, 1985, against income tax assessments for the years 1977, 1978, 1979 and 1980 wherein the Minister of National Revenue disallowed, “full farming losses"' claimed, but did

Tremblay, T.C.J. [TRANSLATION]:—These appeals were heard in Québec, Quebec on March 23, 1984. They were taken under advisement in June 1985 after the written pleadings had been submitted by counsel for the parties and all documents filed.