Bonner, T.C.J. [Orally]:—The applicant seeks an order under section 167 of the Income Tax Act extending the time for objecting to an assessment of income tax for the 1983 taxation year. The assessment was made on April 21,

Couture, C.J.T.C.: — These appeals are in respect of the appellant's 1980, 1981 and 1982 taxation years and raised two issues. First, the disallowance of $12,127.35 and $13,945.04 claimed as losses for the taxation years 1981 and 1982 arising from

Sarchuk, T.C.J. [Orally]:—The appeal of Gerald Pollard is from an assessment of tax with respect to his 1983 taxation year. The facts which give rise to this appeal are not particularly in dispute and can be briefly summarized.

Bonner, T.C.J.:—The appellant appeals from assessments of income tax for the 1982 and 1983 taxation years.

Rip, T.C.J.:—The appellants, Sylvia Bell, David R. Garrett, Kenji Makino and Jessie McCullough have appealed their assessments for their 1981 taxation years on the basis that a gain arising from the sale of land and building situated on Aimco Boulevard

Kempo, T.C.J.:—These appeals, on consent application, were heard on common evidence. Thirteen issues were originally raised by the two appellants on the pleadings. Four have been resolved by settlement as set out in the concluding portion of these reasons. The

Rip, T.C.J.:—The appellant corporation, Valeriote Electronics Limited ("Electronics"), appeals reassessments of income tax for its 1980, 1981, 1982 and 1983 taxation years in which the respondent, the Minister of National Revenue, Taxation, disallowed expenditures for management

Couture, C.J.T.C.:—These appeals are in respect of the appellant's 1981 and 1982 taxation years and deal with the perennial problem of whether the appellant's farming activities were carried [on] with a reasonable expectation of profit within the meaning assigned

Brulé, T.C.J.:— These appeals, heard in Vancouver, British Columbia, are against income tax reassessments for the years 1981, 1982 and 1984 in which the Minister of National Revenue disallowed claims of capital losses totalling $318,475.11.

Rip, T.C.J.: —In 1980, Mr. Reginald L. Petersen, the appellant, and a Mr. James A. Ross disposed of a day-care centre including land, building and equipment, to Andrej and Irena Vestenicky for an aggregate sale price of $157,500. The vendors