Bowman, T.C.C.J.:—For the 1984, 1985 and 1986 taxation years, the appellant was reassessed on the basis that his chief source of income was neither farming nor a combination of farming and some other source of income. Accordingly, the Minister of

Garon, T.C.C.J.:—The appellant, St-Germain Transport Ltée, hereinafter called” société St-Germain” or the "appellant corporation”, has appealed from reassessments dated February 1, 1989 for the 1980, 1981, 1982, 1983 and 1984 taxation years.

Tremblay, T.C.C.J.:— These appeals were heard on July 25 and 26, 1990, December 3, 4, 5 and 6, 1990, June 17, 20 and 21, 1991 and July 4 and 5, 1991, in Quebec City, Quebec.

Lamarr Proulx, T.C.C.J.:—The appellant is appealing by way of the informal procedure, the assessments of the Minister of National Revenue (the"Minister" for the years 1987 and 1988.

P.R. Dussault, T.C.C.J. (orally):—These are appeals from reassessments issued by the respondent in respect of the appellant's 1986 and 1987 taxation years. In those assessments, based on expert appraisals, the respondent reduced the value of gifts of

Lamarre Proulx, T.C.C.J. (orally):— The appellant is appealing from a tax assessment by the respondent, the Minister of National Revenue, for the 1989 taxation year.

Brulé, T.C.C.J.:—This is an appeal involving the taxation years of 1986 and 1987 wherein the appellant was disallowed certain deductions from his income. He had claimed some debts as non-capital losses or in the alternative noncapital losses could be claimed

P.R. Dussault, T.C.C.J. (orally):—These are appeals from assessments made by the respondent under the provisions of paragraph 214(3)(a) and subsections 15(2), 212(2), 215(1), 215(6) and 227(8) of the Income Tax Act, R.S.C. 1952, c. 148

Bowman, T.C.C.J.:— This is an appeal by the executor of the estate of the late William Tatarchuk from an assessment made against the estate in respect of the income for the 1986 taxation year of William Tatarchuk. The appeal relates to the