Brulé, T.C.J.: —These are appeals heard together and arose as a result of the Minister reassessing Walter Tait to include in his income value of grain on hand said to belong to his father's estate upon the death of his mother.

Teskey, T.C.J.:—The appellant appeals from a notice of reassessment dated May 11, 1987 with respect to his 1984 taxation year.

Rip, T.C.J.:—The estates of the late John Lewis and the late Anna Lewis appeal income tax assessments for 1981. Some time after the filing of their 1981 income tax returns John Lewis and Anna Lewis died. Their appeals have been prosecuted by

Couture, C.J.T.C.:—These appeals are in respect of the appellant's 1978 to 1982 taxation years inclusive. He acted on his own behalf.

Taylor, T.CJ.: —

Rip, J.C.I.: —II s'agit d'appels par Dragon Construction Limitée ("Dragon"), l'appellante, des cotisations pour les années d'imposition 1982, 1983 et 1984 émises par le Ministre du revenu national, l'intimé, en vertu desquelles ce dernier refusa à l'appelante

Bonner, T.C.J.:—The appellant appeals from assessments of income tax for the 1981 and 1983 taxation years and from a determination of a loss in respect of the appellant’s 1982 taxation year. In making the assessments and the determination the respondent

Rip, T.C.J.: — Dale Pilling and his wife, Heather Pilling, appeal from income tax assessments dated May 2, 1986, in which they were each assessed penalties and interest in the amount of $27,170.68 pursuant to subsection 227.1(1) of the

Kempo, T.C.J.:— This appeal concerns the appellant's 1981, 1982, 1983 and 1984 taxation years. The essential issue raised was whether the appellant's operations represented “processing” within the meaning of sections 125.1 and 127 of the Income Tax

Teskey, T.C.J.:—At issue in this appeal is the right of the appellant to deduct for tax purposes the losses suffered by her in the 1981 and 1982 taxation years. The first issue to be determined is whether the operation known as Simca Kennels