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

Sherwood, D.J.T.C.: —In his income tax return for the 1984 taxation year, the appellant claimed an employment expense deduction of $7,616.73. In assessing the appellant's tax liability for 1984, the respondent disallowed that employment expense deduction and in

Bonner, T.C.J.:—The appellant appeals from assessments of income tax for the 1981, 1982 and 1983 taxation years. During those years Mary Goldhar carried on the business of a fish merchant under the name Poole’s Quality Fish Market (hereinafter "Poole's").

Christie, A.C.J.T.C.:—By notice of reassessment dated September 8, 1982 the respondent disallowed a deduction claimed by the appellant in the computation of its income for its 1978 taxation year of $147,000 alleged to be a management bonus payable to Mr.

Taylor, T.C.J.:—This is an application for an extension of time within which to file a notice of objection against an income tax assessment for the taxation year 1982. The hearing was in Edmonton, Alberta on January 12, 1988. The application to the

Taylor, T.C.J.:—This is an appeal heard in Vancouver, British Columbia, on December 3, 1987, against an income tax assessment for the year 1982 in which the Minister of National Revenue disallowed an amount of $3,532.89 deducted by Mr. Beachkowski as

Bonner, T.C.J.: —[Orally]: This is an appeal from an assessment of income tax for the 1980 taxation year. In computing his income for the year the appellant deducted $40,000 in respect of management fees arising out of two agreements between

Christie, A.C.J.T.C.:—These cases were heard together at the request of the parties. The appellants are husband and wife. In both appeals the taxation years under review are 1980 and 1981.

Taylor, T.C.J.:—These are appeals heard in Halifax, Nova Scotia, on May 29, 1987, with final submissions from the parties on November 5, 1987. The appeals were against income tax assessments for the years 1982 and 1983, in which the Minister of

Bonner, T.C.J.: —[Orally] The appellant appeals from assessments of income tax for the 1977, 1978, 1979 and 1980 taxation years. The respondent made the assessments in question on the basis that section 31 of the Income Tax Act