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

Teskey, T.C.J.:—The appellant appeals its assessment dated March 7, 1989 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

Mogan, T.CJ.:— When the appellant applied to the Court for a hearing date, the respondent had not filed a reply to notice of appeal. The respondent therefore brought a motion under the Rules of Practice and Procedure asking leave to file a

Taylor, T.C.J.: —This is an appeal heard in Regina, Saskatchewan, on September 24, 1990, against an assessment dated October 20, 1989, under subsection 227(10) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c.