Date: 20000127

Docket: A-386-98

CORAM:      STRAYER J.A.

         SHARLOW J.A.

         MALONE J.A.

BETWEEN:

     DRAGISA GAJIC

     Appellant

     - and -

     HER MAJESTY THE QUEEN

     IN THE NAME OF REVENUE CANADA

     AND

     HER MAJESTY THE QUEEN

     IN THE RIGHT

     MINISTER OF FINANCE AND CORPORATE RELATIONS

     FOR THE PROVINCE OF BRITISH COLUMBIA

     Respondent

     REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the Bench at Vancouver, British Columbia

     on Thursday, January 27, 2000.)

MALONE J.A.

[1]      This appeal will be dismissed without costs. We sympathize with the appellant but in our view both Mr. Justice Rothstein and Mr. Hargrave, were correct in their disposition of the issues in this appeal. As against the Queen in Right of Canada the federal Crown has already remitted all federal taxes, penalties and interest for the years in issue and there is no other remedy we could give in this respect. As against the provincial Crown we are without jurisdiction. Section 17(1) of the Federal Court Act gives this Court jurisdiction only in connection with Her Majesty in Right of Canada.

[2]      A copy of the appeal book will be made available to the appellant without charge.

     (Brian Malone)

     J.A.

Date: 20000127

Docket: A-386-98

CORAM:      STRAYER J.A.

         SHARLOW J.A.

         MALONE J.A.

BETWEEN:

     DRAGISA GAJIC

     Appellant

     - and -

     HER MAJESTY THE QUEEN

     IN THE NAME OF REVENUE CANADA

     AND

     HER MAJESTY THE QUEEN

     IN THE RIGHT

     MINISTER OF FINANCE AND CORPORATE RELATIONS

     FOR THE PROVINCE OF BRITISH COLUMBIA

     Respondent

Heard at Vancouver, British Columbia, on Thursday, January 27, 2000.

Judgment rendered from the Bench at Vancouver, British Columbia on Thusday, January 27, 2000

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