Rip, T.C.J.:

Taylor, T.C.J.:— These are appeals heard in Halifax, Nova Scotia, on May 27, 1987, against income tax assessments, for the years 1982 and 1983, in which the Minister of National Revenue restricted the taxpayer's losses from farming to the maximum of

Taylor, T.C.J.:—This is an appeal against an income tax assessment, for the year 1980, heard on April 2, 1987, in Toronto, Ontario, in which the Minister of National Revenue disallowed a deduction in the amount of $6,000 claimed for capital cost

Taylor, T.C.J.:—This is an appeal against an income tax assessment, for the year 1980, heard on April 2, 1987, in Toronto, Ontario, in which the Minister of National Revenue had disallowed the capital cost allowance claimed by the taxpayer with respect

Tremblay, T.CJ.:—These appeals were heard on October 15, 1986 in the City of Montréal, Québec.

Brulé, T.C.J.:— The present appeals, heard on common evidence in London, Ontario, on June 12, 1987, are from notices of reassessment for the 1981 taxation year, by which the Minister of National Revenue disallowed the losses claimed by the appellants in

Couture, C.J.T.C.:—At the opening of the hearing of these appeals an application was made by counsel acting on behalf of these taxpayers that they be heard on common evidence. It was granted. Each appeal relates to assessments made by the respondent

Taylor, T.CJ.:—This is an appeal against an income tax assessment, for the year 1984, heard in Calgary, Alberta, on April 30, 1987, in which the Minister of National Revenue disallowed certain deductions claimed by the appellant against his employment income.

Bonner, T.C.J.: —Noranda Mines Limited appeals from a reassessment of income tax for the 1972 taxation year of its predecessor, Orchan Mines Limited. The appellant is an amalgamated company formed by the merger on December 31, 1978, of Noranda Mines

Rip, T.C.J. [Translation]: —Sanilit Limited ("Sanilit"), the appellant, is appealing from tax assessments in respect of the 1982 and 1983 taxation years in which the Minister of National Revenue, the respondent, ruled that the interest on term deposits in the