Judicial Comity

judicial comity would require the Court to justify its departure from the finding of another judge of the same court on the same question

more detailed of 2 fellow TCC decisions followed, notwithstanding that it might be a nullity

not following a decision of a fellow Federal Court judge is not reviewable error

no error of Tax Court in not following Court of Quebec decision dealing with similar situation

TCC judgment on the same transactions not followed given the very brief reasons given

principle of judicial comity applicable to previous Tax Court decision on the same donation program

judicial comity re Quebec decision

relitigation of same appeal extension ruled on in Quebec would be contrary to judicial comity