Date: 19980401

     Docket: A-98-96

MONTRÉAL, QUEBEC THIS 1st DAY OF APRIL 1998

CORAM:             THE HONOURABLE MR. JUSTICE DENAULT

                 THE HONOURABLE MR. JUSTICE LÉTOURNEAU

                 THE HONOURABLE DEPUTY JUSTICE CHEVALIER

BETWEEN:

     ZARA BARROSO,

     Appellant,

     AND

     HER MAJESTY THE QUEEN

     Respondent.

     J U D G M E N T

     The appeal is dismissed with costs.

     Pierre Denault

     J.A.

Certified true translation

C. Delon, LL.L.

---

     Date: 19980401

     Docket: A-98-96

CORAM:             DENAULT J.A.

                 LÉTOURNEAU J.A.

                 CHEVALIER D.J.

BETWEEN:

     ZARA BARROSO,

     Appellant,

     AND

     HER MAJESTY THE QUEEN

     Respondent.

Hearing held at Montréal, Quebec, on Wednesday, April 1, 1998.

Judgment delivered at Montréal, Quebec, on Wednesday, April 1, 1998.

REASONS FOR JUDGMENT BY:      LÉTOURNEAU J.A.

     Date: 19980401

     Docket: A-98-96

Coram:             DENAULT J.A.

                 LÉTOURNEAU J.A.

                 CHEVALIER D.J.

Between:

     ZARA BARROSO,

     Appellant,

     AND

     HER MAJESTY THE QUEEN

     Respondent.

     REASONS FOR JUDGMENT

     (Delivered from the bench at Montréal

     on Wednesday, April 1, 1998)

LÉTOURNEAU J.A.

[1]      Despite the able argument of counsel for the appellant, we are not satisfied that Judge Dussault of the Tax Court of Canada committed any error of law in interpreting and applying subs. 160(4) of the Income Tax Act which might justify our intervention. Accordingly, the appeal will be dismissed with costs.

     Gilles Létourneau

     J.A.

Certified true translation

C. Delon, LL.L.

     FEDERAL COURT OF APPEAL

     Date: 19980401

     Docket: A-98-96

Between:

     ZARA BARROSO,

     Appellant,

     AND

     HER MAJESTY THE QUEEN

     Respondent.

    

     REASONS FOR JUDGMENT

    

     FEDERAL COURT OF APPEAL

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT FILE NO:      A-98-06

STYLE OF CAUSE:      ZARA BARROSO,

     Appellant,

         AND

         HER MAJESTY THE QUEEN,

     Respondent

PLACE OF HEARING:      Montréal, Quebec

DATE OF HEARING:      April 1, 1998

REASONS FOR JUDGMENT OF THE COURT (DENAULT AND LÉTOURNEAU JJ.A. AND CHEVALIER D.J.)

DELIVERED FROM THE BENCH BY:      The Honourable Mr. Justice Létourneau

     Dated:      April 1, 1998

APPEARANCES:

     Guy Gilain      for the appellant

     Marie Bélanger      for the respondent

SOLICITORS OF RECORD:

     DE GRANDPRÉ, GODIN

     Montréal, Quebec      for the appellant

     George Thomson

     Deputy Attorney General of Canada

     Ottawa, Ontario      for the respondent