Date: 19990927

Docket: A-418-98

CORAM:      ISAAC, J.A.,

         MCDONALD, J.A.,

         SEXTON, J.A.

BETWEEN:

     RAYMOND GOULET,

     Applicant,

     - and -

     THE MINISTER OF NATIONAL REVENUE,

     Respondent.

Heard at Vancouver, British Columbia on September 27, 1999

JUDGMENT delivered at Vancouver, British Columbia on September 27, 1999

REASONS FOR JUDGMENT BY:      ISAAC, J.A.

Date: 19990927

Docket: A-418-98

CORAM:      ISAAC, J.A.,

         MCDONALD, J.A.,

         SEXTON, J.A.

BETWEEN:

     RAYMOND GOULET,

     Applicant,

     - and -

     THE MINISTER OF NATIONAL REVENUE,

     Respondent.

     REASONS FOR JUDGMENT

     (Delivered orally from the Bench at

     Vancouver, BC on September 27, 1999)

ISAAC, J.A.

1. [1]      Despite the able argument of Mr. Holloway for the applicant, we have not been persuaded that the Deputy Tax Court Judge made any error that warrants our intervention. We would therefore dismiss the section 28 application without costs.
   

                        (Sgd.) "Julius Isaac"

                             J.A.

September 27, 1999

Vancouver, British Columbia

     FEDERAL COURT OF CANADA

     APPEAL DIVISION

     NAMES OF COUNSEL AND SOLICITORS ON THE RECORD

COURT FILE NO.:      A-418-98

STYLE OF CAUSE:      RAYMOND GOULET

     v.

     MCI

PLACE OF HEARING:      VANCOUVER, BRITISH COLUMBIA

DATE OF HEARING:      SEPTEMBER 27, 1999

REASONS FOR JUDGMENT OF ISAAC, J.A.

DATED:      SEPTEMBER 27, 1999

APPEARANCES:

MR. ROD HOLLOWAY      FOR THE APPLICANT

MR. BRENT PARIS      FOR THE RESPONDENT

SOLICITORS OF RECORD:

LEGAL LAW SERVICES

SOCIETY      FOR THE APPLICANT

MORRIS ROSENBERG

DEPUTY ATTORNEY

GENERAL OF CANADA      FOR THE RESPONDENT