Kempo, T.C.J.:—The appeal concerns the respondent's reassessment of tax for the appellant's 1982 taxation year by which relief from taxation under the provisions of subsection 70(9) of the Income Tax Act (the "Act") respecting the deemed

Bonner, T.C.J.:—Mr. and Mrs. Hayes each appeal from assessments of income tax for the 1981, 1982 and 1983 taxation years. Mr. Hayes also appeals from an assessment for his 1980 taxation year.

Taylor, T.C.J.:—These are appeals heard on common evidence in Toronto on April 4, 1989 against income tax assessments for the years 1983, 1984 and 1985 in which the Minister of National Revenue disallowed a loss sustained from a trout raising operation,

Lamarre Proulx, T.C.J.: —This concerns appeals made by the appellant in respect of the respondent's reassessment of the appellant's 1981 taxation year as well as in respect of the respondent's reassessment of the appellant's 1980, 1982 and 1983

Martin, J.: —In these matters, the plaintiffs appeal the senior prothonotary's orders dismissing the actions for want of prosecution.

Pratte, J.A.: — We will not need to hear you, Mr. Roy. The subject judgment appears to be based primarily on the finding of the trial judge that all the management services needed by MSS Inc. were provided to it by its own

Dubé, J.:—The issue to be resolved in this appeal of a judgment of the Tax Court of Canada is whether the plaintiff was for the 1978, 1979 and 1980 taxation years a ''class (1) farmer" and thus entitled to deduct the loss from his

JEROME, A.C.J.: —In this action, brought pursuant to subsection 172(2) of the Income Tax Act, S.C. 1970-71-72, c. 63. as amended the plaintiff appeals the reassessments for the 1981, 1982 and 1983 taxation years issued by the

Urie, J.A.: —We are all of the opinion that the appeal must fail. We have not been persuaded that the learned trial judge made an error in his assessment of the evidence, in his findings of fact or in the application of the

Strayer, J.: —