Date: 19981119
Docket: A-680-96
CORAM: STRAYER, J.A.
DÉCARY, J.A.
LINDEN, J.A.
IN THE MATTER OF an application under
Section 28 of the Federal Court Act;
AND IN THE MATTER OF a Judgment of the
Tax Court of Canada pursuant to the Income Tax Act
and the Tax Court of Canada
BETWEEN:
GORDON COWIE
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
Heard at Vancouver, British Columbia on November 19, 1998
Judgment delivered at Vancouver, B.C., on November 19, 1998
REASONS FOR JUDGMENT BY: STRAYER, J.A.
Date: 19981119
Docket: A-680-96
CORAM: STRAYER, J.A.
DÉCARY, J.A.
LINDEN, J.A.
IN THE MATTER OF an application under
Section 28 of the Federal Court Act;
AND IN THE MATTER OF a Judgment of the
Tax Court of Canada pursuant to the Income Tax Act
and the Tax Court of Canada
BETWEEN:
GORDON COWIE
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
(Delivered orally from the bench at
Vancouver, B.C., on November 19, 1998)
STRAYER, J.A.
[1] We are not persuaded that the Tax Court Judge made any reviewable error. The application for judicial review will therefore be dismissed.
(Sgd.) "B.L. Strayer"
J.A.
Vancouver, British Columbia
November 19, 1998
FEDERAL COURT OF APPEAL
Date: 19981119
Docket: A-680-96
BETWEEN:
GORDON COWIE
Applicant
- and -
HER MAJESTY THE QUEEN
Respondent
REASONS FOR JUDGMENT
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DATED: November 19, 1998
COURT NO.: A-680-96
STYLE OF CAUSE: GORDON COWIE
v.
HER MAJESTY THE QUEEN
PLACE OF HEARING: Vancouver, BC
DATE OF HEARING: November 19, 1998
REASONS FOR JUDGMENT OF THE COURT BY: STRAYER, J.A.
CONCURRED IN BY: DÉCARY, J.A.
LINDEN, J.A.
APPEARANCES:
Mr. G. Cowie on his own behalf
Mr. J. Banran
Ms. W. Mah for Respondent
SOLICITORS OF RECORD:
Morris Rosenberg for Respondent
Deputy Attorney General
of Canada