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

Sarchuk, T.C.J.:—The appeal of Frank L. Stromotich, (Stromotich) relates to the 1983 taxation year. The respondent, in reassessing the appellant, did not take into account when calculating his liability for tax in that year any amount of business investment

Kempo, T.C.J.:—

Sarchuk, T.C.J.:—The appellant Gregory J. Power (Power) resides in St. John's, Newfoundland. He was the owner of approximately 136 acres of land situated near St. John’s which land was under option in January, 1980, and was sold under the option in

Sarchuk, T.C.J. [ORALLY]:—The appellant, Fevang Farms Ltd. (Fevang), appeals from a reassessment with respect to its 1977 taxation year. Fevang was the owner of an 85-acre property located within the town limits of High Prairie, Alberta. In 1977 the land

Brulé, T.CJ.:—

Issue

This is an appeal by the executors of the estate of the late Wilbert Pear- don from an assessment of income tax for the 1980 taxation year.

Rip, T.C.J.:—The appellant appeals from notices of reassessment for 1976, 1977, 1978 and 1979 which were prepared by the respondent, the Minister of National Revenue, on a net worth basis. The following table describes the amounts of income from the

Christie, A.C.J.T.C.:—These appeals were heard together at the request of the parties and with the consent of the Court. The appeal of Mrs. Eva Zimmerman relates to her 1977 taxation year and the appeal of Fredeva Sales Limited ("Fredeva") relates to

Goetz, T.C.J.:—This appeal relates to the appellant’s 1978, 1979, 1980 and 1981 taxation years. The appellant sought to deduct certain insurance premiums on the life of her husband, which premiums were paid in each of the taxation years. The respondent

Kempo, T.C.J.:—The principal underlying issue in the appeals of J. Vincent Toolsie is in respect of the fair market value of the depreciable asset known as the Roadway Inn, 56-58-60 Ormond Street North, Thorold, Ontario, as at September 1, 1976. The