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A-855-95 CORAM: MARCEAU, J.A. LINDEN, J.A. ROBERTSON, J.A. IN RE The Income Tax Act BETWEEN: MICHAEL C. JAMES Appellant - and - HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario, on Tuesday, May 27, 1997) MARCEAU, J.A. We are all of the view that this appeal cannot succeed. The argument, using the Bill of Rights as an aid to interpretation, does not convince us that we should depart from the jurisprudence of this Court1 as to how section 165(3) of the Income Tax Act should be construed. The appeal will be dismissed with costs. "Louis Marceau" J.A. A-855-95 CORAM: MARCEAU, J.A. LINDEN, J.A. ROBERTSON, J.A. IN RE The Income Tax Act BETWEEN: MICHAEL C. JAMES Appellant - and - HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, on Tuesday, May 27, 1997. Judgment rendered from the Bench on Tuesday, May 27, 1997. REASONS FOR JUDGMENT OF THE COURT BY: MARCEAU J.A. IN THE FEDERAL COURT OF APPEAL A-855-95 IN RE The Income Tax Act BETWEEN: MICHAEL C. JAMES Appellant - and - HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT __________________ 1 Attorney-General of Canada v. Bowen, [1992] 1 F.C. 311 (F.C.A.) FEDERAL COURT OF APPEAL NAMES OF COUNSEL AND SOLICITORS OF RECORD COURT FILE NO.: A-855-95 STYLE OF CAUSE: Michael C. James v. Her Majesty the Queen PLACE OF HEARING: Ottawa, Ontario DATE OF HEARING: May 27, 1997 REASONS FOR JUDGMENT OF THE COURT: (Marceau, Linden, Robertson JJ.A.) DELIVERED FROM THE BENCH BY: Marceau, J.A. APPEARANCES: Mr. William G.D. McCarthy for the Appellant Mr. Paul Plourde, Q.C. for the Respondent SOLICITORS_ OF RECORD: William G.D. McCarthy Barrister & Solicitor Ottawa, Ontario for the Appellant Mr. George Thomson Deputy Attorney General of Canada Ottawa, Ontario for the Respondent |
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