Couture, C.J.T.C.:—The appellant appeals an assessment for its 1984 taxation year whereby the respondent disallowed as a deduction in computing its income an amount of $122,604 claimed as an outlay or expense incurred for the purpose of earning income within

Couture, C.J.T.C. [Translation] : —This is an appeal from an assessment for the 1984 taxation year issued by the respondent in which the latter disallowed the child care expenses in the amount of $4,000 which the appellant had claimed as a

Sarchuk, T.C.J.: —The appeal of L.B. Farms Ltd. is from reassessments of tax for its 1980 and 1981 taxation years.

Tremblay, T.C.J.:—This appeal was heard on April 7, 1987 at the City of Calgary, Alberta. It was taken under advisement on reception of the last argument on August 31, 1987.

Bonner, T.C.J.: —The appellant commenced appeals from assessments of income tax for the 1982 and 1983 taxation years. The appeal from the assessment for 1983 was abandoned at the hearing and judgment will therefore be issued dismissing it.

Goetz, T.C.J.: —[Orally]: This is a notice of motion by the respondent to amend his reply to notice of appeal.

Goetz, T.C.J.:—The present appeal, heard on November 19, 1987, at Toronto, Ontario, is from an assessment for the appellant's 1983 taxation year by which the respondent disallowed the appellant's claim for a business investment loss in the amount of $163,260.

Brulé, T.C.J.: —

Tremblay, T.C.J.:—This appeal was heard on September 25, 1987 at the City of Calgary, Alberta. It was taken under advisement, on receiving the respondent's written submission, on October 21, 1987.

Christie, A.CJ.T.C.:—This appeal relates to the appellant’s 1978 to 1982 taxation years. In respect of these five years he seeks to deduct full farming losses against other income. In reassessing, the respondent confined deductions for farming losses to the