Couture, C.J.T.C.:—These appeals were heard on common evidence. They relate to assessments for the 1982 taxation year issued against the appellants by Revenue Canada on May 31, 1984 in respect of their alleged liability under subsection 227.1(1) of the

Brule, T.C.J.:—This is an appeal from the Minister of National Revenue's assessment of tax dated September 18, 1986, in the amount of $9,975, for the appellant's 1986 taxation year. The assessment was made, pursuant to section 160 of the Income

Sarchuk, T.C.J.:—John W. Rose ("Rose") appeals with respect to reassessments of income tax for his 1979, 1980 and 1981 taxation years. Two issues are raised by him. In filing his income tax returns for the years in issue the appellant sought to

Taylor, T.C.J.:—These are appeals heard on common evidence in Saskatoon, Saskatchewan on June 14, 1988, against income tax assessments for the years 1978, 1979 and 1980 dated October 17, 1984, for Morris Michayluk and October 27, 1984 for Gloria Michayluk,

Rip, T.C.J.:—Michael K. Taylor, the appellant, appeals from notices of reassessment for the 1980 and 1981 taxation years issued by the Minister of National Revenue, the respondent. The respondent assessed on the basis that since the appellant was a director

Kempo, T.CJ.:—This appeal concerns the appellant's 1983 taxation year. The issue for resolution concerns the categorization of certain monthly payments received by the appellant from her former spouse and whether they were to be on account of maintenance income

Couture, C.J.T.C. [Translation]:—These appeals concern the 1979, 1980 and 1981 taxation years of each appellant.

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