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     Date: 19991112

     Docket: A-202-98


CORAM:      STRAYER J.A.

         ROBERTSON J.A.

         ROTHSTEIN J.A.


BETWEEN:


GLENDA McPHERSON

     Appellant

    



     - and -





     HER MAJESTY THE QUEEN

     Respondent



Heard at Toronto, Ontario, on Friday, November 12, 1999

Judgment Delivered Orally from the Bench at Toronto, Ontario on Friday, November 12, 1999





REASONS FOR JUDGMENT BY:      STRAYER J.A.









Date: 19991112


Docket: A-202-98


CORAM:      STRAYER J.A.

         ROBERTSON J.A.

         ROTHSTEIN J.A.

BETWEEN:

     GLENDA McPHERSON

     Appellant

    



     - and -





     HER MAJESTY THE QUEEN

     Respondent

     REASONS FOR JUDGMENT

     (Delivered from the Bench at Toronto, Ontario on

     Friday, November 12, 1999)

STRAYER J.A.:

    

[1]      We are all of the view that this appeal should be dismissed. We find no reviewable error in the learned Tax Court judge"s conclusions that the questions in issue in the examination for discovery were either not relevant to the issues as to costs in the appellant"s case or sought the disclosure of privileged material. In particular, we can see no relevance of these questions to the legal criteria on which solicitor-client costs are awarded, one of the forms of cost awards being sought by the appellant.


[2]      The appeal will therefore be dismissed with costs.

                                

                                 "B. L. Strayer"

     J.A.


              FEDERAL COURT OF CANADA
     Names of Counsel and Solicitors of Record
                            
DOCKETS:                      A-202-98
STYLE OF CAUSE:                  GLENDA McPHERSON
                         - and -
                         HER MAJESTY THE QUEEN
DATE OF HEARING:              FRIDAY, NOVEMBER 12, 1999
PLACE OF HEARING:              TORONTO, ONTARIO
REASONS FOR JUDGMENT BY:          STRAYER J.A.
Delivered at Toronto, Ontario
on Friday, November 12, 1999
APPEARANCES:                  Mr. Clifford Rand
                             For the Appellant
                         Mr. Richard Gobeil
                 For the Respondent
SOLICITORS OF RECORD:          Wildeboer Rand Thomsom Apps & Dellelce
                         Barristers & Solicitors
                         810 - 1 First Canadian Place
                         P.O. Box 4, Stn. 1st Can. Place
                         Toronto, Ontario
                         M5X 1A9
                             For the Appellant
                         Morris Rosenberg
                         Deputy Attorney General of Canada
                             For the Respondent

                         FEDERAL COURT OF APPEAL


Date: 19991112


Docket: A-202-98

                        

                         BETWEEN:

                         GLENDA McPHERSON

     Appellant


                         - and -

                         HER MAJESTY THE QUEEN

                    

Respondent



                        

                        

                         REASONS FOR JUDGMENT

                        

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