Taylor, T.C.J.:—This is an application for an extension of time within which to file notices of objection, to assessments, as provided for under section 167 of the Income Tax Act, S.C. 1970-71-72, c. 63, as amended. It should first

Taylor, T.C.J.: —This is an appeal heard in London, Ontario, on January 20, 1986, against income tax assessments for the years 1979, 1980 and 1981 in which the Minister of National Revenue allowed only the restricted farming loss maxima of

Brulé, T.C.J.:—The appellant appeals from reassessments of income tax for the 1977, 1979 and 1980 taxation years. The Minister applied section 31 of the Income Tax Act to limit to $5,000 per year the deduction of farm losses

Kempo, T.C.J.

Part I — Issue

The narrow issue with respect to the 1976, 1977 and 1978 taxation year appeals is whether the appellant (hereinafter called “Realty”) in computing its income for the 1974 taxation year

Rip, T.C.J.:—The appellant, British Columbia Telephone Company, appeals its income tax reassessment for 1977 issued by the respondent, the Minister of National Revenue, who added the amount of $27,469 to the appellant’s income for the year on the basis that

Christie, A.C.J.T.C.:—This is an application by Bechthold Resources Limited ("Bechthold") under subsection 167(1) of the Income Tax Act (“the Act") for an order extending the time within which a notice of objection may be served to an

Tremblay, T.C.J.:—These appeals were heard on April 17, 1985 at the City of Edmonton, Alberta.

Bonner, T.C.J.:—This is an appeal from an assessment of income tax for the 1982 taxation year. On assessment the respondent disallowed a deduction of $3,834.27 claimed as interest on borrowed money used to earn interest income. The sole issue in this

Taylor, T.C.J.:—This is an appeal heard in Montreal, Québec, on February 25, 1986, against an income tax assessment for the year 1983, in which the Minister of National Revenue disallowed as a deduction from employment income an amount of $1,500 claimed

Taylor, T.C.J.:—This is an appeal heard in Edmonton, Alberta, on November 26, 1985, against an income tax assessment for the year 1979, in which the Minister of National Revenue disallowed an amount of $71,000 charged against income for that year as