Heald, J.: —While not necessarily subscribing to all of the reasons of the learned Tax Court judge, we have not been persuaded that he committed any error reviewable under section 28. Once it has been found that there has been no application made for an extension of time, the question of whether or not it would be just and equitable to grant an extension does not arise. Accordingly, we think that he properly dismissed the applicant's application pursuant to section 167 of the Income Tax Act (file A-298-87) and that he was also justified in quashing the purported appeals for the taxation years ending February 28, 1979, June 30, 1979, June 30, 1980 and June 30, 1981 (A-297-87).
Both Section 28 applications will therefore be dismissed.
Applications dismissed.