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

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.