Date: 19990218

Docket: A-721-97

CORAM:      DÉCARY J.A.

         LINDEN J.A.

         ROBERTSON J.A.

BETWEEN:

     SHERRON BURNS

     Applicant

     - and -

     ATTORNEY GENERAL OF CANADA

     Respondent

     Heard at Saskatoon (Saskatchewan) on Thursday, February 18, 1999.

     Judgment delivered from the Bench on February 18, 1999.

REASONS FOR JUDGMENT

OF THE COURT DELIVERED BY:      DÉCARY J.A.

Date: 19990218

Docket: A-721-97

CORAM:      DÉCARY J.A.

         LINDEN J.A.

         ROBERTSON J.A.

BETWEEN:

     SHERRON BURNS

     Applicant

     - and -

     ATTORNEY GENERAL OF CANADA

     Respondent

     REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the Bench at Saskatoon (Saskatchewan)

     on Thursday, February 18, 1999)

DÉCARY J.A.

[1]      While it is unfortunate that the applicant was not given full opportunity in the Tax Court of Canada to make her Charter arguments with respect to section 62.1 of the Income Tax Act, the application must be dismissed without costs on the ground of mootness as it appears that the deduction claimed was allowed in the following taxation year.

"Robert Décary"

     J.A.