Pratte,
J
[ORALLY]:—We
do
not
need
to
hear
you,
Mr
Gauthier.
The
appellant’s
first
two
arguments
assumed
that
the
decision
rendered
by
this
Court
in
The
Queen
v
Atkins
([1976]
CTC
497;
76
DTC
6258)
was
wrong.
While
we
do
not
doubt
that
this
Court
has
the
power
to
reconsider
and
refuse
to
follow
one
of
its
previous
decisions,
we
are
of
opinion
that
we
should
do
so
only
when
we
are
convinced
that
our
previous
decision
was
wrong.
Here,
in
spite
of
Mr
Lefebvre’s
able
argument,
we
do
not
have
that
conviction.
Mr
Lefebvre’s
last
contention,
that
the
amount
received
by
the
taxpayer
was
a
taxable
capital
gain,
cannot,
in
our
opinion,
be
considered.
That
argument
was
not
made
in
the
Trial
Division
and
was
put
forward
for
the
first
time
in
appeal.
Had
it
been
made
earlier,
evidence
could
perhaps
have
been
adduced
to
show
that
the
taxpayer
had
incurred
costs
towards
the
acquisition
or
disposition
of
his
right
to
receive
damages.
Indeed,
it
is
by
no
means
clear
that
he
did
not
incur
any
such
costs.
The
appeal
will
therefore
be
dismissed
with
costs.
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