Beaubier J.T.C.C. (orally):—This appeal, pursuant to the informal procedure of this Court, was heard at Vancouver, British Columbia on March 3, 1994.

The appellant was the only witness.

Léger D.J.T.C.C.:—This appeal was heard in Edmundston, New Brunswick on January 26, 1994 pursuant to the Court's informal procedure.

Rowe J.D.T.C.C.:—On September 30, 1986, the appellant was assessed in the amount of $946,815 pursuant to section 227.1 and Part VIII of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") on the basis

Sobier J.T.C.C.:—The appellant appeals from the assessment by the Minister of National Revenue (the "Minister"), for his 1991 taxation year, whereby the Minister disallowed a deduction by the appellant in the amount of $10,963.31 as a contribution to a

Mogan, J.T.C.C.:—In 1986, the appellant received a $100,000 loan from a corporation of which he was a significant shareholder and employee. The proceeds of the loan were used to assist the appellant to acquire a dwelling for his habitation. The Minister

Sobier, J.T.C.C.:—The appellant appeals from the assessment by the Minister of National Revenue (the "Minister") with respect to his 1992 taxation year, whereby the Minister included in his income amounts received by him in that year pursuant to a long-term

Christie, A.C.J.T.C.C.:—This appeal is from a reassessment by the Minister of National Revenue under subsection 160(2) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") in respect of an amount alleged to

Christie, A.C.J.T.C.C.:—This appeal is governed by the informal procedure prescribed by section 18 and following sections of the Tax Court of Canada Act.

Kempo, J.T.C.C. (orally):—These informal procedure appeals concern the appellant’s 1990 and 1991 taxation years.

Christie, A.C.J.T.C. (orally):—The years under appeal are 1988, 1989, 1990, 1991. The issue is whether in computing his income for those years the appellant is entitled to deduct his full farming losses. In reassessing the appellant's liability to income