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.

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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