Goetz, T.C.J.:—The taxpayer appeals assessment No. 483636 dated February 15, 1984, whereby the Minister of National Revenue found him liable for failure to remit certain tax deductions made at source from the employees of Mount Forest Industries Limited ("the

Brulé, T.C.J.:—The present appeals, heard at Regina on September 28, 1987 are from reassessments for the appellant's 1977, 1978 and 1979 taxation years by appeal 83-798 and for the appellant's 1980, 1981, 1982 and 1983 taxation years by appeal 85-1101.

Brulé, T.CJ.: — The present appeals, heard at Regina on September 28, 1987 are from reassessments for the appellant's 1977, 1978 and 1979 taxation years by appeal 83-781, and for the appellant's 1980, 1981 and 1982 taxation years by appeal

Kempo, T.C.J.:— The respective appeals of Mary Jane Stephens and of the Estate of William R. Stephens were, on application and by consent, joined and heard on common evidence.

Couture, C.J.T.C.:—The appellant has appealed the assessments made by the respondent for the 1979 and 1980 taxation years. At the hearing her counsel consented to judgment dismissing the appeal in relation to the 1979 taxation year.

Tremblay, T.C.J.:—This appeal was heard on November 24, 1986 in the City of Vancouver, British Columbia.

Goetz, T.C.J.:—The appellant, Browning Harvey Limited (“Browning”), appeals with respect to reassessments of its 1980, 1981, 1982 and 1983 taxation years. The appellant, A. Harvey & Company Limited ("Harvey"), appeals with respect to reassessments by the Minister of

Tremblay, T.C.J.: —[Translation]: This appeal was heard in Québec, Quebec on December 19, 1986.

Tremblay, T.C.J.: —This appeal was heard on February 6, 1987, at the City of Ottawa, Ontario.

Sherwood, D.J.T.C.: —The respondent, by concurrent notices of reassessment which he confirmed following objection by the appellant, disallowed farm losses claimed as deductions by the appellant in respect of the 1982 and 1983 taxation years. This is an