Taylor, TCJ:—This is an application for an extension of time within which to file a notice of objection for the taxation years 1978, 1979 and 1980. The application, forwarded by Mr John W Readings, CA, is dated April 7, 1983 and reads as

Taylor, TCJ:—This application for an extension of time within which to file a notice of objection for the year 1981 was heard in Toronto, Ontario, on September 19, 1983. The application was made by the taxpayer’s accountants, Murray, Keeso & Co,

Taylor, TCJ:—This application for an extension of time within which to file notices of objection against income tax assessments for the years 1978, 1979 and 1980 was heard in London, Ontario, on August 29, 1983. The application reads:

Tremblay, TCJ:—This case was heard on December 1 and 2, 1982, at the City of Vancouver, British Columbia.

Taylor, TCJ [ORALLY]:—The appeal of Lou Lokash & Associates Ltd for the year 1976 was withdrawn by counsel for the appellant at the commencement of the hearing and is dismissed for want of prosecution.

Tremblay, TCJ:—This case was heard on December 9, 1982, at the City of Winnipeg, Manitoba.

Tremblay, TCJ:—This case was heard in Winnipeg, Manitoba on December 7, 1982.

Tremblay, TCJ:—This case was heard in Sydney, Nova Scotia on August 2, 1983.

M J Bonner [ORALLY]:—This is an appeal from an assessment of income tax for the 1976 taxation year. Two main issues arise:

Bonner, TCJ [ORALLY]:—The appellant appeals from assessments of income tax for the 1977, 1978 and 1979 taxation years. On assessment the Minister disallowed deductions of the losses sustained by the appellant in his horse racing and raising activities.