[1] Since O'Connor, T.C.J. rendered his judgment against the applicants on July 10, 2001, the Supreme Court of Canada has issued its decision in the case of Stewart v. 2002 SCC 46">The Queen, 2002 SCC 46.

[2] We would allow the application for judicial review in part and refer the matter back to the Tax Court of Canada for a new trial before a different Tax Court judge, having regard to Stewart, supra. With respect to the scientific research and experimental development expenditures and related investment tax credits issue, we have not been persuaded that O'Connor T.C.J. erred in dismissing that portion of the applicant's appeal. That portion of this application for judicial review is dismissed.

[3] The application for judicial review will be allowed in part but without costs.

"A. M. Linden"

J.A.

"Marshall Rothstein"

J.A.

"B. Malone"

J.A.

FEDERAL COURT OF CANADA

Names of Counsel and Solicitors of Record

DOCKET: A-476-01

STYLE OF CAUSE: ANDY WOJCIK AND SYLVIA WOJCIK

Applicants

- and -

THE ATTORNEY GENERAL OF CANADA

Respondent

DATE OF HEARING: THURSDAY, SEPTEMBER 12, 2002

PLACE OF HEARING: TORONTO, ONTARIO

REASONS FOR JUDGMENT

OF THE COURT BY: THE COURT

DELIVERED FROM THE BENCH AT TORONTO, ONTARIO ON THURSDAY, SEPTEMBER 12, 2002.

DATED: THURSDAY, SEPTEMBER 12, 2002

APPEARANCES BY: Ms. Sylvia Wojcik

Mr. Andy Wojcik

For the Applicants, on their own behalf

Mr. Francisco Calabrese

For the Respondent

SOLICITORS OF RECORD:Sylvia Wojcik

12 John Street

Guelph, Ontario

M1H 1T4

Andy Wojcik

Tadeusz Wojcik

327-41 Norwich Street East

Guelph, Ontario

N1H 8E2

For the Applicants, on their own behalf

Morris Rosenberg

Deputy Attorney General of Canada

For the Respondent

FEDERAL COURT OF APPEAL

Date: 20020912

Docket: A-476-01

BETWEEN:

ANDY WOJCIK AND SYLVIA WOJCIK

Applicant

- and -

THE ATTORNEY GENERAL OF CANADA

Respondent

REASONS FOR JUDGMENT

OF THE COURT

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Wojcik v. Canada (Attorney General), 2002 FCA 328

Citations2002 FCA 328

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2002 FCA 328