Date: 19981103
Docket: A-235-98
CORAM: THE CHIEF JUSTICE
STRAYER J.A.
LINDEN J.A.
In the Matter of a Tax Court of Canada Decision
Dated March 11, 1998, at Winnipeg, Manitoba
BETWEEN:
MICHAEL BAXTER,
Applicant
- and -
THE MINISTER OF NATIONAL REVENUE,
Respondent
REASONS FOR JUDGMENT
THE CHIEF JUSTICE
[1] We are all of the view that the learned Tax Court Judge did not deny procedural fairness to the appellant or in any other way make any error that would warrant the intervention of this Court. We will therefore dismiss the application for judicial review and affirm the judgment of the Tax Court of Canada.
"Julius A. Isaac"
C. J.
Winnipeg, Manitoba
November 3, 1998
Date: 19981103
Docket: A-235-98
CORAM:
THE CHIEF JUSTICE
STRAYER J.A.
LINDEN J.A.
In the Matter of a Tax Court of Canada Decision
Dated March 11, 1998, at Winnipeg, Manitoba
BETWEEN:
MICHAEL BAXTER,
Applicant,
- and -
THE MINISTER OF NATIONAL REVENUE,
Respondent.
Heard at Winnipeg, Manitoba, on November 3, 1998
Judgment delivered at Winnipeg, Manitoba, on November 3, 1998
REASONS FOR JUDGMENT BY: THE CHIEF JUSTICE
FEDERAL COURT OF CANADA
APPEAL DIVISION
NAMES OF COUNSEL AND SOLICITORS OF RECORD
COURT NO.: A-235-98
STYLE OF CAUSE: Michael Baxter v. The Minister of National Revenue
PLACE OF HEARING: Winnipeg, Manitoba
DATE OF HEARING: November 3, 1998
REASONS FOR JUDGMENT
OF THE COURT: THE CHIEF JUSTICE
STRAYER J.A.
LINDEN J.A.
DELIVERED BY: THE CHIEF JUSTICE
DATED: November 3, 1998
APPEARANCES:
Mr. Michael Baxter on his own behalf
Lyle Bouvier for the Respondent
Tax Litigation Section
301 - 310 Broadway
Winnipeg, Manitoba
R3C 0S6
SOLICITORS OF RECORD:
Mr. Michael Baxter
Box 1329
Beausejour, Manitoba
R0E 0C0 on his own behalf
Morris Rosenberg
Deputy Attorney General of Canada for the Respondent