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     A-387-96

CORAM:      STONE, J.A.

         ROBERTSON, J.A.

         GRAY, D.J.

B E T W E E N:

     BETTY JAGNANAN

     Applicant

     -and-

     HER MAJESTY THE QUEEN

     Respondent

HEARD at Toronto, Ontario, Tuesday, April 15, 1997.

JUDGMENT delivered from the Bench at Toronto, Ontario, on Tuesday, April 15, 1997.

REASONS FOR JUDGMENT OF THE COURT BY:      STONE, J.A.

     A-387-96

CORAM:      STONE, J.A.

         ROBERTSON, J.A.

         GRAY, D.J.

B E T W E E N:

     BETTY JAGNANAN

     Applicant

     -and-

     HER MAJESTY THE QUEEN

     Respondent

     REASONS FOR JUDGMENT OF THE COURT

     (Delivered from the Bench at Toronto, Ontario,

     Tuesday, April 15, 1997)

STONE, J.A.:

     In our view, having regard to the record before us, no basis has been shown for interfering with the order of the Tax Court of Canada of April 1, 1996. The section 28 application will, therefore, be dismissed.

"A.J. Stone"         

J.A.

         FEDERAL COURT OF CANADA

     Names of Counsel and Solicitors of Record

COURT NO:                      A-387-96

STYLE OF CAUSE:              BETTY JAGNANAN

                         - and -

                         HER MAJESTY THE QUEEN

            

DATE OF HEARING:              APRIL 15, 1997

PLACE OF HEARING:              TORONTO, ONTARIO

REASONS FOR JUDGMENT BY:      STONE, J.A.

Delivered from the Bench at Toronto, Ontario

on Tuesday, April 15, 1997

APPEARANCES:

                         Mr. Marco Drudi

                             For the Applicant

                         Mr. J. Paul Malette, Q.C.

                             For the Respondent

SOLICITORS OF RECORD:

                    

                         Drudi, Alexiou, Sutherland

                         307-7050 Weston Rd.

                         Vaughan, Ontario

                         L4L 8G7

                             For the Applicant

                         George Thomson

                         Deputy Attorney General

                         of Canada

                         

                             For the Respondent

                 FEDERAL COURT OF CANADA

                 Court No.: A-387-96

                 Between:

                 BETTY JAGNANAN

     Applicant

                     - and -

                 HER MAJESTY THE QUEEN

                    

     Respondent

                 REASONS FOR JUDGMENT OF THE COURT


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