Couture, C.J.T.C.:—This is an appeal from an assessment issued by the respondent for the 1982 taxation year.

Teskey, T.C.J.:—The appellant appeals his reassessments for the years 1982, 1983 and 1984.

Lamarre Proulx, T.C.J.:—The appellant is appealing from reassessments by the respondent M.N.R. for the 1985 and 1986 taxation years.

Christie, A.C.J.T.C.:—The matter in dispute is the deductibility of certain losses in computing the appellant's income. A number of years are involved.

Lamarre Proulx, T.C.J.:—This is an appeal by the appellant respecting the 1981 taxation year.

Rip, T.C.J.: — This is an appeal from an income tax assessment for the 1986 taxation year, in which the Minister of National Revenue, the respondent, added the amount of $10,699.78 to the income of Marc Cayer, the appellant, on the

Tremblay, T.C.J.:—This appeal was heard on March 11, 1987 at the City of Quebec, Quebec.

Sarchuk, T.CJ.:—The appeals of St. Ives Resources Ltd. arise from reassessments of taxes payable by the appellant for its 1980 and September 1981 taxation years.

Lamarre Proulx, T.C.J.:—This is an appeal by Jean-Charles Bernier concerning his 1985 taxation year. He died before the hearing of this case, and so the pleadings were amended to change the name of the appellant to the Estate of the late