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     A-235-96

CORAM:      STONE, J.A.

         LINDEN, J.A.

         ROBERTSON, J.A.

B E T W E E N:

     KEVIN LOUIE,

     Applicant,

     -and-

     HER MAJESTY THE QUEEN,

     Respondent.

    

HEARD at Toronto, Ontario, Thursday, June 26, 1997.

JUDGMENT delivered from the Bench at Toronto, Ontario, on Thursday, June 26, 1997.

REASONS FOR JUDGMENT BY:              STONE, J.A.


     A-235-96

CORAM:      STONE, J.A.

         LINDEN, J.A.

         ROBERTSON, J.A.

B E T W E E N:

     KEVIN LOUIE,

     Applicant,

     -and-

     HER MAJESTY THE QUEEN,

     Respondent.

     REASONS FOR JUDGMENT

     (Delivered from the Bench at toronto, Ontario

     Thursday, June 26, 1997)

    

     STONE, J.A.:

         We are not persuaded that we should interfere with the judgment of the Tax Court of Canada in this matter. Accordingly, the s. 28 application will be dismissed.         

"A.J. Stone"

J.A.


         FEDERAL COURT OF CANADA

     Names of Counsel and Solicitors of Record

COURT NO:                      A-235-96

STYLE OF CAUSE:              KEVIN LOUIE

                         - and -

                         HER MAJESTY THE QUEEN

            

DATE OF HEARING:              JUNE 26, 1997

PLACE OF HEARING:              TORONTO, ONTARIO

REASONS FOR JUDGMENT

OF THE COURT BY:              STONE, J.A.

Delivered from the Bench at Toronto, Ontario

on Thursday, June 26, 1997

APPEARANCES:

                         Mr. Elliot S. Birnboim

                             For the Appellant

                         Ms. Karen Cooper

                             For the Respondent

SOLICITORS OF RECORD:

                    

                         Elliot S. Birnboim

                         708-330 Bay Street

                         Toronto, Ontario

                         M5H 2S8

                        

                             For the Appellant

                         George Thomson

                         Deputy Attorney General

                         of Canada

    

                             For the Respondent

                              FEDERAL COURT OF CANADA

                             Court No.: A-235-96

                             Between:

                             KEVIN LOUIE

     Appellant

                             - and -

                             HER MAJESTY THE QUEEN

                    

     Respondent

                                  REASONS FOR JUDGMENT OF THE COURT

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