Date: 19971208

     File: A-804-96

QUÉBEC, QUEBEC, THIS 8th DAY OF DECEMBER 1997

Coram:      THE HONOURABLE MR. JUSTICE DENAULT

         THE HONOURABLE MADAME JUSTICE DESJARDINS

         THE HONOURABLE MR. JUSTICE LÉTOURNEAU

Between:

     GYNA MAUGER,

     Applicant,

And:

     ATTORNEY GENERAL OF CANADA,

     Respondent.

     JUDGMENT

     The application for judicial review is dismissed.

     Pierre Denault

                                             J.A.

Certified true translation

C. Delon, LL.L.

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     Date: 19971208

     File: A-804-96

Coram:      THE HONOURABLE MR. JUSTICE DENAULT

         THE HONOURABLE MADAME JUSTICE DESJARDINS

         THE HONOURABLE MR. JUSTICE LÉTOURNEAU

Between:

     GYNA MAUGER,

     Applicant,

And:

     ATTORNEY GENERAL OF CANADA,

     Respondent.

     Hearing held at Québec, Quebec, on Monday, December 8, 1997

     Judgment delivered at Québec, Quebec, on Monday, December 8, 1997

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

     Date: 19971208

     File: A-804-96

QUÉBEC, QUEBEC, THIS 8th DAY OF DECEMBER 1997

Coram:      THE HONOURABLE MR. JUSTICE DENAULT

         THE HONOURABLE MR. JUSTICE DESJARDINS

         THE HONOURABLE MR. JUSTICE LÉTOURNEAU

Between:

     GYNA MAUGER,

     Applicant,

And:

     ATTORNEY GENERAL OF CANADA,

     Respondent.

     REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the bench at Québec, Quebec,

     on Monday, December 8, 1997)

DENAULT J.A.

[1]      The applicant has not satisfied us that the judge of the Tax Court of Canada committed any error such as would warrant our intervention.

---

[2]      Accordingly, the application for judicial review will be dismissed.

     Pierre Denault

                                             J.A.

Certified true translation

C. Delon, LL.L.

     FEDERAL COURT OF CANADA

    

     File: A-804-96

Between:

GYNA MAUGER,

     Applicant,

And:

ATTORNEY GENERAL OF CANADA,

     Respondent.

    

     REASONS FOR JUDGMENT OF THE COURT

    

     FEDERAL COURT OF APPEAL

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT FILE NO:      A-804-96

STYLE OF CAUSE:      GYNA MAUGER,

     Applicant,

         And:

ATTORNEY GENERAL OF CANADA,

     Respondent,

PLACE OF HEARING:      Québec

REASONS FOR JUDGMENT

OF THE COURT BY:      The Honourable Mr. Justice Denault

         The Honourable Madame Justice Desjardins

         The Honourable Mr. Justice Létourneau

DATED:      December 8, 1997

APPEARANCES:

     Jérôme Carrier      For the applicant

     Sylvie Gadoury      For the respondent

SOLICITORS OF RECORD:

     ROCHON, BELZILE, CARRIER, AUGER & ASSOC.

     1085 ave. de la Tour

     Québec, Quebec G1R 2W8      For the applicant

     DEPARTMENT OF JUSTICE

     Complexe Guy Favreau

     200 René-Lévesque Blvd. W.

     East Tower, 9th floor

     Montréal, Quebec H2Z 1X4      For the respondent