Pinard, J:—Il s’agit d’un appel en vertu de l’article 172(2) de la Loi de T impôt sur le revenu, Statuts de 1970-71-72, chap 63 et amendements, interjeté par le contribuable Andrew Yager à l’encontre d’avis de

Bonner, TCJ [ORALLY]:—The appellant appeals from assessments of income tax for the 1979 and 1980 taxation years. Those assessments were made on the basis that the 1979 profit realized on the sale of the Seagate Apartments was business income.

Tremblay, TCJ:—This appeal was heard in London, Ontario, on June 6, 1984.

Christie, CJTC:—This appeal relates to the appellant’s 1979 and 1980 taxation years. The issue is whether he is entitled to deduct from his total income in those years the restricted farming losses allowable under subsection 31(1) of the Income

Goetz, TCJ [ORALLY]:—This is an appeal with respect to the appellant’s 1975 taxation year. It was pointed out by the appellant that the issues to be determined are the capital cost allowance claims with respect to two films, “Flight of the Swan’’ and “Entre

Christie, CJTC:—The issue is whether the sum of $5,117.04 was part of the appellant’s income in his 1982 taxation year. There is no dispute about the facts. It is a test case which arose in this way. The appellant is a judge of the District Court

Tremblay, TCJ:—This case was heard in Toronto, Ontario, on February 16, 1984.

Cardin, TCJ:—Buchanan Forest Products Limited is appealing from assessments of tax with respect to the 1976 and 1977 taxation years. In each of these years, the appellant claimed farming losses in the amounts of $19,630 and $83,496 respectively. In his assessment the

J B Goetz:—This is an appeal by the appellant with respect to his income tax assessments for the taxation years 1975, 1976, 1977 and 1978.

St-Onge, TCJ:—The appeals of Lawrence Stanley York and Park Mobile Home Sales Ltd came before me on June 23, 1983, in the City of Penticton, British Columbia and the issues are whether: