Mogan, T.C.J.:—The appeals of Conrad Lefebvre (84-2225), Norman Lefebvre (84-2226), Wilfred Lefebvre (84-2227) and Yvon Lefebvre (84-2228) were hêard together on common evidence. The appellants are four brothers who reside near Cold Lake in the Province of Alberta.

Couture, C.J.T.C. [Translation]:—The appellant is appealing assessments for the taxation years 1985 and 1986.

Sarchuk, T.CJ.:—Frank Foldy and Linda Jarian have appealed from reassessments with respect to their 1985, 1986 and 1987 taxation years. By consent of all parties the appeals were heard on common evidence.

Dussault, T.C.J.:—This is an appeal from new assessments by the respondent according to which the Minister of National Revenue disallowed the deduction for the 1984, 1985 and 1986 taxation years of all the farm losses claimed by the appellant for the

Beaubier, T.C.J.:—This case was heard in Edmonton, Alberta, on August 29, 1990.

Sobier,T.CJ.:—The appellant appeals the assessment of the Minister of National Revenue (the"Minister") dated March 29, 1989 whereby the Minister assessed the appellant under subsection 153(1.3) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C.

Couture^ C.J.T.C. [Translation]:—The appellant is appealing an assessment issued by the respondent for the 1987 taxation year on the ground that professional fees of $6,590.38 which she paid in that year were deductible in computing her income.

Teskey, T.C.J.:—The appellant appeals from its reassessments for the taxation years 1983, 1984 and 1985, wherein the Minister disallowed the deduction of commission payments as an ongoing expense on the basis that the amounts were capital outlays within the meaning of

Sobier, T.C.J.:—The appellant appeals reassessments made by the Minister of National Revenue (the" Minister") with respect to the appellant's 1980 to 1985 inclusive taxation years whereby the Minister disallowed as a deduction for those years of interest paid in

Sobier, T.C.J.:—The appellant appeals the reassessment by the Minister of National Revenue (the"Minister") of his 1983 and 1984 taxation years whereby the Minister