Rip, T.C.J.:— The appellant Cosmas V. Ho ("Ho") appeals from an assessment of $57,471.15, notice of which is dated November 18, 1988, which was issued pursuant to subsection 227(10) of the Income Tax Act, R.S.C. 1952, c. 148

Beaubier, T.CJ.:—This matter was heard in Ottawa, Ontario, on November 8, 1990.

Lamarre Proulx, T.C.J. [Translation]:—This is an appeal against a reassessment by the respondent, the Minister of National Revenue, with respect to the 1986 taxation year.

Sobier, T.C.J.: —These are appeals claiming full deduction of farm losses by the appellants, Charles A. Hunt and his father C. Gordon Hunt, with respect to the 1983, 1984 and 1985 taxation years. The two appeals were heard on common evidence.

Hamlyn, T.C.J.: —For the 1984 taxation year the Minister confirmed the reassessment of Paul Charron by stating:

Sobier, T.CJ.:—The appellants are six partners in Asa Leasing, a partnership (“Asa” or the "partnership"). The appeals were heard on common evidence.

Beaubier, T.C.J.: —This appeal was heard in Saskatoon, Saskatchewan, on October 3, 1990.

Christie, A.CJ.T.C.: —In his return of income for 1985 the appellant deducted $8,057.25 for "Travel & expense & part-time ass't" under the heading “Calculation of Total Income". By assessment made on July 29, 1986, the respondent disallowed the

Beaubier, T.C.J.: —This case was heard in Edmonton, Alberta, on July 16 and 17, 1990.

Teskey, T.C.J.:—The appellant appeals its assessment dated July 19, 1988 wherein the Minister assessed a penalty pursuant to subsection 227(9) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for