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.

Christie, A.C.J.T.C.:— This appeal is brought to challenge reassessments and confirmation thereof by the respondent regarding income tax payable by the appellant in respect of his 1980, 1981 and 1982 taxation years. It was agreed by counsel that the

Taylor, T.C.J.:—This is an appeal heard in Edmonton, Alberta on November 28, 1985, against an income tax assessment for the year 1981, by which the Minister of National Revenue treated all the farm income as that of Peter Kopp rather than assessing

Tremblay, T.C.J. [TRANSLATION]:—This appeal was heard on February 8, 1985, at Québec, Quebec.

Tremblay, T.C.J. [TRANSLATION]:—This case was heard on February 8, 1985 at Québec, Quebec.

Taylor, T.C.J.:—This is an appeal heard in Winnipeg, Manitoba on November 13 and 14, 1985, against an income tax assessment for the year 1978, in which the Minister of National Revenue had treated an amount of $162,667 as a “business investment