Brulé, T.C.J.:—The present appeal, heard in Saskatoon, Saskatchewan, on February 20, 1987, is from notices of reassessment for the taxation years 1981 and 1982 by which the Minister of National Revenue restricted the appellant's farm losses for each ‘of the years

Taylor, T.C.J.:—This is an appeal against an income tax assessment, for the year 1981, heard in London, Ontario, on March 3 1987, struck by the Minister of National Revenue under subsection 152(7) of the Income Tax Act, in

Taylor, T.C.J.:—This is an appeal against an income tax assessment, for the year 1984, heard in London, Ontario, on March 2, 1987, in which the Minister of National Revenue disallowed the “personal exemption” claimed by the taxpayer. The Minister's reply

Taylor, T.C.J.:—This is an appeal against an income tax assessment, for the year 1983, heard in London, Ontario, on March 3, 1987, in which the Minister of National Revenue disallowed the $500 employment expense deduction claimed. The critical facts are

Brulé, T.C.J.:—This is an appeal with respect to a reassessment of income tax for the 1976 taxation year of the appellant. In that year she sold property for $627,204.25 and claimed a Valuation Day (V-Day) value of $605,465 with an adjusted cost

Couture, C.J.T.C.:—The appellant filed an appeal against assessments for the 1979 and 1980 taxation years pursuant to which the respondent disallowed expenses in the amounts of $647.12 and $6,600.95 and deduction for capital allowance amounting to $7,200 for the

Taylor, T.C.J.:—This is an appeal heard in Toronto, Ontario on December 12, 1986, against an income tax assessment for the year 1983, in which the Minister of National Revenue taxed as “income" an amount of $90,000 received from Constellation Life

Couture, C.J.T.C.:—This appeal deals with assessments issued by the respondent for the taxation years 1980 and 1981. The respondent disallowed the limited farm losses claimed by the appellant in computing his income for the years under appeal on the ground

Sarchuk, T.C.J.:—The appeals of Hope R. Gaynor from reassessments of tax with respect to her 1979, 1980, 1981 and 1982 taxation years were heard in Vancouver on Wednesday the 19th day of November, 1986. At the commencement of the hearing counsel

Christie, A.C.J.T.C.:—These appeals were heard together by agreement. The issue is, what was the fair market value on December 31, 1971 (V-Day) of a parcel of land consisting of 488.33 acres legally described as: