Taylor, J.T.C.C.:-This is an appeal under the informal procedure, heard in Toronto, Ontario on October 31, 1994, against an income tax assessment for the year 1990, in which the respondent denied the claim for a deduction of an amount of $7,500

MacGuigan J.A. (Linden, Robertson, JJ.A., concurring):— Owing to the incoherence of the appellant’s argument, the appeal will be dismissed with costs. We leave open for later consideration, when adequate argument may be available, the larger

Robertson J.A.:-The sole issue in this section 28 application is whether the Tax Court judge erred in holding that expenses incurred in relation to certain cottage properties purchased by the taxpayer for rental purposes were not deductable from income for the

Décary J.A.:—The issue in the Tax Court of Canada was whether the applicant had a reasonable expectation of profit during the 1987 and 1988 taxation years from carrying on his profession, the practice of law, so that he could deduct the losses incurred

Bowman J.T.C.C.:—These appeals, from assessments for the 1990, 1991 and 1992 taxation years, were heard together. They involve a very narrow issue having to do with the deduction of interest. The facts are simple and are not disputed.

Lamarre Proulx J.T.C.C.:—This is an appeal for the taxation year ending on January 31, 1989.

Margeson J.T.C.C.:-This decision was heard under the informal procedure and the decision given here is in accordance therewith.

Bowman J.T.C.C.:-These appeals were heard together on common evidence. The arguments presented by the appellants were essentially the same.

MacKay J.:-By this application, pursuant to Rules 344(6) and (7) of the Federal Court Rules, the plaintiff seeks instructions to the taxing officer authorizing increases for services rendered or disbursements incurred above the amounts set out, or for services not

Giles A.S.P.:-The motion before me sought an order extending the time within which an appeal might be instituted pursuant to the provisions of subsection 167(4) of the Income Tax Act, R.S.C. 1985 (5th Supp.), c. 1 (the "Act"). The