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Date: 19990506


Docket: A-127-97

CORAM:      STRAYER J.A.

         ROBERTSON J.A.

         SEXTON J.A.

     IN RE: THE INCOME TAX ACT

BETWEEN:

     EDWARD RAYMOND REID

     Appellant,

     - and -

     HER MAJESTY THE QUEEN,

     Respondent.

     REASONS FOR JUDGMENT

STRAYER J.A.

[1]      The appellant has not demonstrated any error in the decision of the Tax Court Judge to strike the notice of appeal because it disclosed no reasonable grounds for appeal. This appeal will therefore be dismissed.

     "B.L. Strayer"

     J.A.


Date: 19990506


Docket: A-127-97

CORAM:      STRAYER J.A.

         ROBERTSON J.A.

         SEXTON J.A.

BETWEEN:

     EDWARD RAYMOND REID

     Appellant,

     - and -

     HER MAJESTY THE QUEEN,

     Respondent.

Heard at Winnipeg, Manitoba on May 6, 1999

Judgment delivered at Winnipeg, Manitoba on May 6, 1999

REASONS FOR JUDGMENT BY:      STRAYER J.A.

     FEDERAL COURT OF CANADA

     APPEAL DIVISION

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT NO.:                  A-127-97

STYLE OF CAUSE:      EDWARD RAYMOND REID v. HER MAJESTY THE QUEEN

PLACE OF HEARING:              Winnipeg, Manitoba

DATE OF HEARING:              May 6, 1999

REASONS FOR JUDGMENT          STRAYER J.A.         

OF THE COURT:                   ROBERTSON J.A.

                         SEXTON J.A.

                        

DELIVERED BY:                  STRAYER J.A.

DATED:                      May 6, 1999

APPEARANCES

Edward Raymond Reid      on his own behalf

Gérald Chartier

Dept. of Justice

301 - 310 Broadway

Winnipeg, Manitoba

R3C 0C6      for the Respondent

SOLICITORS OF RECORD

Edward Raymond Reid

     on his own behalf

Morris Rosenberg

Deputy Attorney General of Canada      for the Respondent

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