Heald, J:

Moir, J (concurred in by Sinclair and Clement, JJ):

Pratte, J:

1 This is an appeal from a judgment of the Trial Division which, confirming a decision of the Tax Review Board, held that the appellant was not entitled to deduct, in the computation of his income for the 1968 and 1969 taxation years, the whole of the farming losses that he had incurred for each one of those years.

2 In order to dispose of this appeal it is first necessary to consider section 13 of the Income Tax Act.

Roland St-Onge:

1 This appeal deals with the 1972 taxation year and came before me on December 9, 1974, in the City of London, Ontario.

2 At the beginning of the hearing, counsel for respondent reminded the Board that consents to judgment had been filed to the effect that any decision of this Board or of a higher court in the present appeal would apply equally to the appeals of J D Lawson (74-686) and C J Clark (74-685).

The Assistant Chairman:

1 The appeal of David W McKinney, Jr, from income tax assessments in respect of the 1970 and 1971 taxation years was heard in London, Ontario on September 29, 1975.

2 The issue in this appeal is whether the appellant was an employee of State University College of Arts and Science, Plattsburgh, New York, or whether he was a free-lance researcher or research consultant in the years pertinent to this appeal.

The Chairman (orally: March 21, 1975):

1 This is an appeal by Immobiliare Canada Limited against a reassessment of the Minister of National Revenue for the 1966 taxation year. The point at issue is whether or not a transaction in which the appellant was involved required the appellant to withhold 15% of certain moneys paid to a non- resident corporation.

A J Frost:

1 This is an appeal from an income tax assessment dated June 6, 1974 in respect of the appellant's 1971 taxation year.

A W Prociuk:

The Chairman (orally: July 3, 1975):

The Assistant Chairman:

1 This is the appeal of ABC Diaper Service Inc from an income tax assessment in respect of the appellant's 1968, 1969 and 1970 taxation years.

2 By ministerial direction under subsection 138A(2) of the Income Tax Act the Minister in his assessment of the pertinent taxation years associated the appellant with Wee Folks Diaper Service Inc (hereinafter referred to as “Wee Folks”).