Taylor, T.C.J.: —These are appeals heard in Victoria, British Columbia, on September 22, 1987, against income tax assessments for the years 1979 and 1980, in which the Minister of National Revenue assessed amounts of $13,130.29 and $43,717.76 as

Sarchuck, T.C.J. [Orally]: —Mr. Ross Johnston appeals from assessments of income tax for the 1979 to 1982 taxation years inclusive.

Christie, A.C.J.T.C.:— This appeal relates to the appellant's 1981 taxation year. In computing her taxable income for that year she seeks to deduct a non-capital loss of $13,784 carried forward from 1980. She relies on paragraph 111(1)(a) of the

Sarchuk, T.C.J.: —Roberta M. Tranfield and her husband Terrance Tranfield appeal from reassessments made by the respondent in respect of taxation years 1978, 1979, 1980 and 1981. In assessing tax in those years the respondent acted on the basis that