Taylor, T.C.J.: —These are appeals heard on common evidence, in Sudbury, Ontario, on May 19, 1988, against income tax assessments for the year 1982, in which the Minister of National Revenue disallowed the deduction of "full farming losses" claimed against other income. The Minister had allowed the “restricted farm losses” of $5,000 to each of the appellants.

Taylor, T.C.J.: —This is an appeal heard in Ottawa, Ontario, on June 24, 1988, against an income tax assessment for the year 1985, in which the Minister of National Revenue disallowed an amount of $525 claimed by the taxpayer as part of the

Brulé, T.C.J.: —These appeals involve the appellant's taxation years of 1980, 1981, 1982, 1983 and 1984. The issue was whether or not the appellant suffered a non-capital loss in 1983 that could be deductible in computing his taxable income for the

Christie, A.C.J.T.C.: — Pursuant to subsection 227(10) of the Income Tax Act ("the Act") the respondent assessed the appellant for $4,118 plus interest and penalties alleged to be payable by the latter under subsection 227.1(1) of

Sarchuk, T.C.J.:—The appeal of Jacob Zemlak is from a reassessment of tax with respect to his 1983 taxation year. Beverly Zemlak appeals from reassessments of her 1982 and 1983 taxation years. The appeals were heard together on common evidence by

Rip, T.C.J.:—Carmen Franklin, Madeleine Munn, Agnes A. Plaunt and Wye Investments Limited ("Wye") appeal income tax assessments in which the respondent, the Minister of National Revenue, reassessed them for 1980 on the basis that a share in the capital stock

Taylor, T.C.J.: —These are appeals, heard on common evidence, in Vancouver, British Columbia, on April 25, 1988, against income tax assessments for the years 1981 and 1982, in which the Minister of National Revenue disallowed the "restricted farm losses”

Rip, T.C.J.:—John W. Coates, the appellant, appeals from notices of reassessment issued by the respondent, the Minister of National Revenue, for 1980, 1981 and 1982 on the basis that pursuant to subsection 127(5) of the Income Tax Act

Taylor, T.C.J.: —These are appeals heard in Sudbury, Ontario, on May 20, 1988, against income tax assessments for the years 1982, 1983 and 1984, in which the Minister of National Revenue disallowed "business" losses claimed in the amount of

Rip, T.C.J. [Orally]:—Good afternoon. I have prepared some notes. I intended to be very short in preparing reasons for judgment, however I am afraid I got carried away in certain spots. The reasons for judgment are as follows.