St-Onge, TCJ [TRANSLATION]:—The appeal of Mr Gilles Morisset came before me on November 28, 1983 in Rouyn, Quebec.

Christie, CJTC [ORALLY]:—In his return of income for 1979 the appellant included in his claims for deductions from total income $1,495.94 as interest on money borrowed to earn investment income. The respondent disallowed this claim and hence this appeal.

Tremblay, TCJ [TRANSLATION]:—This case was heard at Quebec City, Quebec on October 15, 1982. It was taken under advisement when the last written pleadings were filed on January 31, 1983.

Roland St-Onge [TRANSLATION]:—The appeal of MSS Inc came before me on May 25, 1983 in Quebec City, with respect to expenses claimed by the appellant as management fees for the 1976 and 1977 taxation years.

Cardin, TCJ:—The appellant, René Lefebvre, is appealing from an assessment of tax with respect to the 1980 taxation year.

Taylor, TCJ:—This is an application heard in Toronto, Ontario, on December 5, 1983, for an extension of time within which to file a notice of objection for the years 1978, 1979 and 1980. The application which was dated April 6, 1983 was

Sarchuk, TCJ:—This is the appeal of Hopkins Construction (Lacombe) Ltd from reassessments to income tax with respect to taxation years 1975, 1976, 1978 and 1979, heard in Calgary on December 14 and December 16, 1983.

Rip, TCJ:—In this appeal from assessments for 1979 and 1980 the appellant claims a restrictive farm loss for each year in the amount of $5,000 in accordance with subsection 31(1) of the Income Tax Act.

Christie, CJTC:—The issues on these appeals are the same. So is the relevant evidence necessary to determine them. Consequently, they were heard together on common evidence. Paragraph 153(l)(a) of the Income Tax Act, RSC 1952, c 148,

Taylor, TCJ:—This is an appeal heard in Toronto, Ontario, on December 9, 1983, against income tax assessments for the years 1978 and 1979, in which the Minister of National Revenue disallowed the full farming losses claimed against other income by the appellant, but