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.

Bonner, T.C.J.:—These appeals were heard together on common evidence. An application to have them heard in camera was abandoned.

Taylor, T.C.J.: —This is an appeal heard in Edmonton, Alberta, on January 12, 1988, against an income tax notice of assessment for an amount $48,829.49, in which notice the Minister of National Revenue provided the following explanation:

Rip, T.C.J.:—Colin Darnel, the appellant, appeals from notices of reassessment issued by the Minister of National Revenue, the respondent, in which the Minister disallowed business losses of $10,867 and $19,495 for 1981 and 1982, respectively, on the basis that

Rip, T.C.J. [Translation]:—The appellant Jean-Gérard Monette is appealing from income tax assessments for the 1979 and 1980 taxation years in which the respondent Minister of National Revenue limited the losses for each year from a farming business to $5,000

Sarchuk, T.C.J.: —Larry L. Vincent appeals from an assessment of tax with respect to his 1985 taxation year. The parties, by their respective solicitors, have admitted certain facts and have filed a statement of those agreed facts (Exhibit A-1). The

Couture, C.J.T.C. [Translation]:—These appeals concern assessments issued by the respondent for the 1980, 1981 and 1982 taxation years, dated March 1, 1985, in which the respondent disallowed the non-profit organization status claimed by the appellant which would have

Couture, C.J.T.C. [Translation]: —By consent of the parties, these appeals were heard together.

Rip, T.C.J. [Translation]:—The appellant, Gaston Sini, has appealed from the notices of assessment issued for the 1981 and 1983 taxation years by the respondent, the Minister of National Revenue. The respondent issued a reassessment on the ground that income