Tremblay, T.C.J.:—This appeal was heard on April 16, 1986 in the City of Saskatoon, Saskatchewan.

Kempo, T.C.J.:—This appeal is in respect of the appellant’s 1980 taxation year. It concerns the respondent's disallowance, as being an outlay of capital, of a deduction claimed in the amount of $37,529.65 in respect of the appellant's farming business. This amount

Rip, T.C.J.:—Business Art Inc. appeals from notices of reassessment for income tax issued by the Minister of National Revenue, Taxation, the respondent, in respect of its 1979 and 1980 taxation years. In computing its income for 1979 and 1980 the appellant

Hugessen, J.:—These appeals raise but a single issue, which may be starkly stated :

Strayer J:—This is an appeal with respect to the disallowance by the Minister of National Revenue, for the tax years 1979 and 1980, of certain operating losses incurred by the plaintiff with respect to two condominium units in Florida. An appeal to

Heald J.: —This is an application by the appellants for an order, pursuant to Rule 1204, to include in the contents of the case on appeal, the affidavit of Fred M. Traer, and exhibits sworn on April 15, 1987 and the affidavit of Barry

Pinard J. [Translation] : —This is an appeal by an action pursuant to subsections 172(2) and 175(3) of the Income Tax Act, S.C. 1970-71-72, c. 63, as amended, brought by the taxpayer Sani Sport Inc. following a notification of

Mahoney, J.:—This section 28 application seeks to set aside a decision of the Minister of National Revenue fixing the amount of a payment to be made to the Kamloops School Board under paragraph 46(1) (a) of the Excise Tax Act,

Martin, J:—The reasons for the judgment in this matter will apply, at the request and by the agreement of counsel for the parties, to causes T-1895-85 and T-956-86. Although the actions are in respect of the validity of reassessments, the quantum

Joyal, J.: —This is an application to review certain amounts alowed to the plaintiff by way of party and costs by the taxing officer in his certificate dated January 14, 1987 and for which the taxing officer provided the parties with