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

Strayer J.A. (Décary, McDonald, JJ.A., concurring):—We are not persuaded that the learned motions judge made any reviewable error in the exercise of her discretion. The appeal will therefore be dismissed with costs.

Rowe D.J.T.C.C.:—The appellant appealed from an assessment dated December 8, 1986, assessing him for income taxes, interest and penalties in the sum of $103,463.32, payable by Pacific Refineries Inc. on the basis that at all material times the appellant was

Bonner, J.T.C.C.:—These are appeals from assessments under the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c. 63) (the "Act") for the 1987 taxation year. The assessments were made on the basis that no part of the real

Hugessen J.A. (Robertson J.A. and Gray D.J. concurring):—The appellant appeals against two judgments (supported by a single set of reasons) rendered by McNair, J. in the Trial Division ([1990] 1 C.T.C. 196, 90 D.T.C. 6142). Those