Rip, Beaubier and Bowman, T.C.C.J.:—This is an application made by the respondent under section 9 of the Tax Court of Canada Rules of Practice and Procedure for the Award of Costs (Income Tax Act) (" Court Rules").

Lamarre Proulx, T.C.C.J.:—This is an appeal concerning the 1987 taxation year. The issue is whether the interest paid on a hypothecary loan taken in order to purchase a private residence may be deducted against the appellant's income. This hypothecary

Lamarre Proulx, T.C.C.J.:—L'appelante interjette appel d’une cotisation du ministre du Revenu national (le «Ministre»), au montant de 9 644,52 $ émise en vertu des paragraphes 159(2) et 159(3) de la Loi de l'impôt sur le

Dussault. J.C.C.I.:—Il s'agit d'un appel des nouvelles cotisations établies par le Ministre du Revenu national (le"Ministre") pour les années d'imposition 1986, 1987 et 1988 de l’appelant. En produisant ses déclarations de revenu pour chacune des années en cause,

Tremblay, T.C.C.J.:—

1. The point at issue

The point at issue is whether each of the appellants is correct in the computation of his or her income with respect to the 1986 taxation year:

Garon, T.C.C.J.:—Each of the two appellants has appealed to this Court from the assessment concerning him, which was in each case dated August 15, 1986 and was for the identical amount, $593,575.46. According to the Minister's notices of confirmation, these

Tremblay, T.C.C.J.:—These appeals were heard on common evidence on September 26 and 27,1991 at Montreal, Quebec.

Lamarre Proulx, T.C.C.J.:—The appellant appeals from a reassessment by the respondent, the Minister of National Revenue (the "Minister"), for 1985. This reassessment is dated March 12, 1990.

Lamarre Proulx, T.C.C.J.:—The appellant is appealing the assessment of the respondent, the Minister of National Revenue (the''Minister") for 1988.

Mogan, T.C.C.J.:—The appellants have asked for a number of items in their notices of motion. On the question of short service of the notices, I have in effect granted that by hearing the motions this morning. Because they had previously asked for