Interest income-Appeal from nil assessment-Appeal from assessments for 1981 and 1982 taxation years in which MNR imputed interest income to plaintiff under Income Tax Act, s. 17(1)-Plaintiff corporation loaned $649,758 to U.S. corporation but received no interest from latter in 1981 or 1982-U.S. corporation wound up in 1982 without having repaid any of principal or interest on loan-Interest income ($66,983 for 1981 and $80,313 for 1982) included in taxpayer's income pursuant to Act, s. 12(1)(c)-Appeal dismissed-1982 assessment: well settled no appeal lying from nil assessment (assessment for 1982 nil)-Court without jurisdiction to consider plaintiff's 1982 nil tax assessment, even if loss would have effect on subsequent loss determination-However, alternative open to plaintiff, as may request determination of amount of loss under Act, s. 152(1.1)-Although Minister not estopped from relying on nil assessment to preclude Court's jurisdiction, as issue raised at very late stage of proceedings, costs not awarded to defendant-1981 assessment: Act, s. 17(1) "interest . . . shall . . . be deemed to have been received by the lender" not creating rebuttable presumption: if three conditions precedent met, taxpayer deemed to have received interest, regardless of whether interest actually received or even receivable-Income Tax Act, S.C. 1970-71-72, c. 63, ss. 12(1)(c), 17(1) (as am. by S.C. 1977-78, c. 1, s. 10), 152(1.1) (as enacted by S.C. 197677, c. 4, s. 61; 1977-78, c. 1, s. 76).