Date: 19971204

Docket: A-1017-96

CORAM:      THE CHIEF JUSTICE

         ROBERTSON, J.A.

         McDONALD, J.A.

IN THE MATTER OF an Application under Section 28 of the Federal Court Act

AND IN THE MATTER OF a Decision of the Tax Court of Canada made pursuant to the provisions of the Income Tax Act

BETWEEN:

     TRUDI HALL,

     Applicant,

     - and -

     HER MAJESTY THE QUEEN,

     Respondent.

    

Heard at Toronto, Ontario, Thursday December 4, 1997

Judgment delivered from the Bench at Toronto, Ontario, Thursday December 4, 1997

REASONS FOR JUDGMENT BY:      THE CHIEF JUSTICE

Date: 19971204

Docket: A-1017-96

CORAM:      THE CHIEF JUSTICE

         ROBERTSON, J.A.

         McDONALD, J.A.

IN THE MATTER OF an Application under Section 28 of the Federal Court Act

AND IN THE MATTER OF a Decision of the Tax Court of Canada made pursuant to the provisions of the Income Tax Act

BETWEEN:

     TRUDI HALL,

     Applicant,

     - and -

     HER MAJESTY THE QUEEN,

     Respondent.

     REASONS FOR JUDGMENT

     Despite the valiant efforts of Mr. Ruby for the applicant, we have not been persuaded that the learned Tax Court Judge made any error that warrants our intervention. The section 28 application will therefore be dismissed.     

                             "Julius A. Isaac"

                                 C.J.

     FEDERAL COURT OF CANADA

Date: 19971204

Docket: A-1017-96

BETWEEN:

TRUDI HALL,

     Applicant,

- and -

HER MAJESTY THE QUEEN,

     Respondent.

    

     REASONS FOR JUDGMENT

    

     FEDERAL COURT OF CANADA

     Names of Counsel and Solicitors of Record

DOCKET:                  A-1017-96

STYLE OF CAUSE:             TRUDI HALL

                     - and -

                     HER MAJESTY THE QUEEN

DATE OF HEARING:          DECEMBER 4, 1997

PLACE OF HEARING:          TORONTO, ONTARIO

REASONS FOR JUDGMENT:      THE CHIEF JUSTICE

Delivered from the Bench at Toronto, Ontario

on Thursday December 4, 1997

APPEARANCES:             Mr. Stephen S. Ruby

                     Mr. Peter Vair

                        For the Applicant

                     Ms. Marie-Thérèse Boris

                     Mr. Sean P. O'Donnell

                        For the Respondent

SOLICITORS OF RECORD:      Mr. Stephen S. Ruby

                     Fasken Cambpell Godfrey

                     Barristers and Solicitors

                     P.O. Box 20

                     Toronto Dominion Bank Tower

                     Toronto-Dominion Centre

                     Toronto, Ontario

                     M5K 1N6

                

                        For the Applicant

                                

                      George Thomson

                     Deputy Attorney General

                     of Canada

                        For the Respondent