Brulé, T.C.J:—This appeal stems from the Minister reassessing the appellant for the 1984, 1985 and 1986 taxation years wherein it was alleged that there were unreported taxable benefits as follows:
Sobier, T.C.J.:—By agreement, these appeals were heard on common evidence. The appellants appeal the reassessments of the Minister of National Revenue (the ” Minister”) for the taxation years 1982, 1983, 1984 and 1985.
Rowe, DJ.T.C.:—The appellant appealed from reassessments of income tax for his taxation years 1977 to 1987, both years inclusive. However, the appeal with respect to his 1987 taxation year was not done in compliance with section 165 of the Income
Sobier, T.C.J.:—The appellant appeals from the assessment of the Minister of National Revenue (the "Minister") for the 1986 taxation year whereby the appellant's claim for capital gains exemption of $46,121 was reduced to $39,784.
Rip. T.C.j.:—Bronson Short ( Short") appeals from an assessment by the Minister of National Revenue, the respondent, notice of which was dated January 10, 1989. The assessment was issued pursuant to the liability imposed by section 227.1 of the Income
Sobier, T.C.J.:—This is an appeal by the appellant, Gustav A. Panz, with respect to his 1984, 1985 and 1986 taxation years whereby the Minister of National Revenue disallowed business losses of $34,059, $8,061 and $1,962 respectively.
Sarchuk, T.C.J.:—The appeal of Kenneth Sommers is from a reassessment of income tax with respect to his 1977 taxation year. The appellant in his pleadings outlined the matters to be determined as follows:
Christie, A.C.J.T.C.:—These appeals were heard together. In addition to the appellants Robert and Lawrence Minshull, these individuals were also involved in the events leading to this litigation: the late Marion Minshull, former wife of Robert, and their child, Raymond, who is
Margeson, T.C.J. [Orally]:—This is a decision in the matters of Edward Hilts versus the Minister of National Revenue, 86-2166(IT) and Peggy Hilts versus the Minister of National Revenue, 86-2167(IT). It was agreed at the outset that both of these cases would proceed
Lamarre Proulx, J.T.C.C.:—These appeals concern reassessments of tax for the years 1982, 1983, 1984 and 1985.
The questions in issue are the following:
(a) whether the appellant's breeding of dogs and operating of a kennel is a farming activity;
(b) whether the appellant's activity may be divided into two: the breeding of dogs which would be a farming activity and the operating of a kennel which would be a non-farming activity;
