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                                                                           Date: 20020917

Docket: A-671-01

Neutral citation: 2002 FCA 330

CORAM:        LINDEN J.A.

ROTHSTEIN J.A.

MALONE J.A.

BETWEEN:

                                                                                   

                  HELGA ZELINSKI

Appellant

- and -

HER MAJESTY THE QUEEN

Respondent

Heard at Toronto, Ontario, on Thursday, September 12, 2002.

Judgment delivered from the Bench at Toronto, Ontario, on Thursday, September 12, 2002.

REASONS FOR JUDGMENT OF THE COURT BY:                                               LINDEN J.A.


Date: 20020917

Docket: A-671-01

Neutral citation: 2002 FCA 330

CORAM:        LINDEN J.A.

ROTHSTEIN J.A.

MALONE J.A.

BETWEEN:

                              

HELGA ZELINSKI

Appellant

- and -

HER MAJESTY THE QUEEN

Respondent

                                       REASONS FOR JUDGMENT OF THE COURT

                                                 (Delivered from the Bench at Toronto,

Ontario, on Thursday, September 12, 2002)

LINDEN J.A.

[1]                 We have not been persuaded that the Tax Court Judge erred in the exercise of his discretion in this matter. The appeal will be dismissed with costs.

                   "A. M. Linden"

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                                                                                                                                                                  J.A.                          


                                                                                          FEDERAL COURT OF CANADA

                                             Names of Counsel and Solicitors of Record

DOCKET:                                               A-671-01

STYLE OF CAUSE:                               HELGA ZELINSKI                                                                             

Appellant

- and -                          

HER MAJESTY THE QUEEN

Respondent

DATE OF HEARING:         THURSDAY, SEPTEMBER 12, 2002

PLACE OF HEARING:        TORONTO, ONTARIO

REASONS FOR JUDGMENT

OF THE COURT BY:         LINDEN J.A.

DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON THURSDAY, SEPTEMBER 12, 2002.

DATED:                    TUESDAY, SEPTEMBER 17, 2002

APPEARANCES BY:                          Mr. George Gligoric

For the Appellant

Mr. David E. Spiro

Ms. Brianna Caryll

For the Respondent

SOLICITORS OF RECORD:           George Gligoric

Barrister and Solicitor

1658 King Street East

Hamilton, Ontario

L8K 1T9

For the Appellant

Morris Rosenberg

Deputy Attorney General of Canada

For the Respondent


FEDERAL COURT OF APPEAL

Date: 20020917

Docket: A-671-01

BETWEEN:

HELGA ZELINSKI

                                                                                          

Appellant

- and -

HER MAJESTY THE QUEEN

Respondent

                                                                           

REASONS FOR JUDGMENT

OF THE COURT

                                                                          

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