Brulé, T.C.J.:—

Couture, C.J.T.C.:—This is an appeal against reassessments for the taxation years 1979 and 1980 dated January 10, 1983 and confirmed by notification of confirmation by the Minister on August 11, 1983. It was heard in Ottawa. The appellant acted on his

Brulé, T.CJ.:—

Brulé, T.C.J.:—

Sarchuk, T.C.J.:—Joe's & Company Ltd. (Joe's) appeals from assessments to tax with respect to its 1974 and 1975 taxation years. The appeals were heard together although the issues raised in each case are separate and distinct.

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