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     A-457-96

CORAM:      STONE, J.A.

         DÉCARY, J.A.

         McDONALD, J.A.

B E T W E E N:

     MICHAEL H. WILLIAMS

     Applicant

     -and-

     HER MAJESTY THE QUEEN

     Respondent

HEARD at Toronto, Ontario, Monday, May 26, 1997.

JUDGMENT delivered from the Bench at Toronto, Ontario, on Monday, May 26, 1997.

REASONS FOR JUDGMENT OF THE COURT BY:          STONE, J.A.


     A-457-96

CORAM:      STONE, J.A.

         DÉCARY, J.A.

         McDONALD, J.A.

B E T W E E N:

     MICHAEL H. WILLIAMS

     Applicant

     -and-

     HER MAJESTY THE QUEEN

     Respondent

     REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the Bench at Toronto, Ontario,

     on Monday, May 26, 1997)

     STONE. J.A.:

         The applicant has not persuaded us that any basis exists that would justify this Court in interfering with the Judgment of the Tax Court of Canada of April 3, 1996. The s. 28 application will therefore be dismissed.

"A.J. Stone"

J.A.

         FEDERAL COURT OF CANADA

     Names of Counsel and Solicitors of Record

COURT NO:                      A-457-96

STYLE OF CAUSE:              MICHAEL H. WILLIAMS

                         - and -

                         HER MAJESTY THE QUEEN

            

DATE OF HEARING:              MAY 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 Monday, May 26, 1997

APPEARANCES:

                         Mr. Michael H. Williams

                             For the Applicant

                         Ms. Marty Boris

                             For the Respondent

SOLICITORS OF RECORD:

                    

                         Mr. Michael H. Williams

                         587 Steinbeck Place

                         Waterloo, Ontario

                         N2T 1Z3

                        

                             For the Applicant

                         George Thomson

                         Deputy Attorney General

                         of Canada

                         

                             For the Respondent

                         FEDERAL COURT OF CANADA

                          Court No.: A-457-96

                         Between:

                         MICHAEL H. WILLIAMS

     Applicant

                         - and -

                         HER MAJESTY THE QUEEN

                    

     Respondent

                              REASONS FOR JUDGMENT OF THE COURT

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