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     FEDERAL COURT OF CANADA

     APPEAL DIVISION

     NAMES OF COUNSEL AND SOLICITORS OF RECORD

COURT NO.:                  A-966-96

STYLE OF CAUSE:      In the Matter of a Tax Court of Canada Decision Dated October 11, 1996 at Winnipeg, Manitoba

                 IAN D. ROSS

                 - and -

                 HER MAJESTY THE QUEEN represented by: THE MINISTER                  OF NATIONAL REVENUE

PLACE OF HEARING:              Winnipeg, Manitoba

DATE OF HEARING:              December 15, 1997

REASONS FOR JUDGMENT          THE CHIEF JUSTICE

OF THE COURT:                  STONE J.A.

                         McDONALD J.A.

DELIVERED BY:                  THE CHIEF JUSTICE

DATED:                      December 15, 1997

APPEARANCES:

Mr. Ian Ross      on his own behalf

Mr. Gerald Chartier      for the Respondent

Dept. of Justice

301-310 Broadway

Winnipeg, Manitoba

SOLICITORS OF RECORD:

Mr. Ian Ross      on his own behalf

Mr. George Thomson, Q.C.

Deputy Attorney General of Canada      for the Respondent


Date: 19971215


Docket: A-966-96

CORAM:      THE CHIEF JUSTICE

         STONE J.A.

         McDONALD J.A.

    
     In the Matter of a Tax Court of Canada Decision Dated October 11, 1996 at Winnipeg, Manitoba

BETWEEN:

     IAN D. ROSS

     (Appellant)

     - and -

     HER MAJESTY THE QUEEN

     represented by:

     THE MINISTER OF NATIONAL REVENUE

     (Respondent)

     REASONS FOR JUDGMENT

THE CHIEF JUSTICE

     We have not been persuaded that the Deputy Judge of the Tax Court of Canada made any error that warrants our intervention. We will, therefore, dismiss the application for judicial review.     

     "Julius A. Isaac"

     C. J.

Winnipeg, Manitoba

December 15, 1997


Date: 19971215


Docket: A-966-96

CORAM:      THE CHIEF JUSTICE

         STONE J.A.

         McDONALD J.A.

         In the Matter of a Tax Court of Canada Decision Dated October 11, 1996      at Winnipeg, Manitoba

BETWEEN:

     IAN D. ROSS

     (Appellant)

     - and -

     HER MAJESTY THE QUEEN

     represented by:

     THE MINISTER OF NATIONAL REVENUE

     (Respondent)

    

Heard at Winnipeg, Manitoba, on December 15, 1997

Judgment delivered at Winnipeg, Manitoba on December 15, 1997

REASONS FOR JUDGMENT BY:      THE CHIEF JUSTICE


Date: 19971215


Docket: A-966-96

Winnipeg, Manitoba, Monday, this 15th day of December 1997.

PRESENT:      The Honourable The Chief Justice

         The Honourable Mr. Justice Stone

         The Honourable Mr. Justice McDonald

     In the Matter of a Tax Court of Canada Decision Dated October 11, 1996      at      Winnipeg, Manitoba

BETWEEN:

     IAN D. ROSS

     (Appellant)

     - and -

     HER MAJESTY THE QUEEN

     represented by:

     THE MINISTER OF NATIONAL REVENUE

     (Respondent)

     JUDGMENT

     The section 28 application is dismissed.

     "Julius A. Isaac"

     C. J.

     FEDERAL COURT OF APPEAL


Date: 19971215


Docket: A-966-96

In the Matter of a Tax Court of Canada Decision Dated October 11, 1996 at Winnipeg, Manitoba

BETWEEN:

IAN D. ROSS

- and -

HER MAJESTY THE QUEEN

represented by:

THE MINISTER OF NATIONAL REVENUE

    

     REASONS FOR JUDGMENT

    

    

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