Bonner, T.C.J.:—These are appeals from assessments of income tax for the appellant’s 1978 and 1979 taxation years. The fiscal periods in question ended on April 30. The appellant carried on the business of operating weight reduction classes utilizing a

Tremblay, T.C.J.:—This appeal was heard on July 14, 1986 at the City of Saint John, New Brunswick.* [1]

Couture, C.J.T.C.:—This appeal deals with the appellant’s 1978, 1979, 1980 and 1981 taxation years. In computing his taxable income for those taxation years the appellant claimed the limited farm losses as a deduction from income and the respondent disallowed

Goetz, T.C.J.:—This is an appeal by the appellant from reassessments of his income tax for the 1979 and 1980 taxation years. The issue to be determined is as to when the appellant disposed of certain property — 1979 or 1980?

Sarchuk, T.C.J.:—This is an application by Nicholas A. Enns (Enns) for an order extending the time within which a notice of objection may be served with respect to his 1979 taxation year.

Sarchuk, T.C.J.:—The appellants John S.M. Chan (Chan), Jamie Ung (Ung) and Ellen Ung appeal from reassessments of income tax in respect of their 1980 taxation year. The three appeals were heard at the same time on common evidence. The issue is

Tremblay, T.C.J.:—This appeal was heard on December 4, 1986 at the City of Ottawa, Ontario.

Rip, T.C.J.:—This is an appeal from a notice of assessment for the 1980 taxation year in which the Minister of National Revenue, Taxation, the respondent, assessed The Estate of Jeannette Bell Kelley, referred to in the pleadings as the appellant, income

Sarchuk, T.C.J.:—Edward Laurence (Laurence) appeals from reassessments to tax for his 1978, 1979, 1980 and 1981 taxation years.

Sarchuk, T.C.J.:—Yorkton Broadcasting Company Limited (Yorkton) appeals from reassessments of income tax with respect to its 1978 to 1981 taxation years. The appellant is a corporation which during these years carried on the business of operating a radio and