Marceau,
J.A.:—
This
is
an
application
for
judicial
review
of
a
judgment
of
the
Tax
Court
of
Canada
delivered
from
the
bench
on
July
30,
1992,
and
confirmed
in
writing
the
following
November.
In
that
judgment,
the
judge
dismissed
the
applicant's
appeal
of
a
reassessment
made
by
the
Minister
of
National
Revenue
under
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act")
with
respect
to
the
1989
taxation
year.
He
thereby
confirmed
the
Minister's
position
that
the
$8,739
received
b
the
applicant
during
the
taxation
year
was
an
allowance
payable
on
a
periodic
basis
which
had
to
be
included
in
computing
her
taxable
income.
At
the
opening
of
the
hearing,
counsel
for
the
respondent
submitted
a
motion
to
the
Court
for
a
consent
judgment.
The
motion
asserted
that
the
judge
of
the
Tax
Court
of
Canada
gave
judgment
based
on
an
incorrect
interpretation
of
the
evidence
with
respect
to
a
material
fact,
that
is,
the
fact
that
the
money
in
question
was
received
by
the
applicant
prior
to
the
signing
of
the
agreement
with
which
the
judge
directly
connected
the
payment.
She
then
asked
the
Court
to
set
aside
the
decision
on
the
ground
that
it
was
wrong
in
law,
and
to
return
the
matter
to
the
judge
of
the
Tax
Court
of
Canada
for
him
to
reconsider
his
conclusion.
The
Court
refuses
to
accede
to
the
respondent's
request.
The
Court
is
not
in
a
position,
based
on
the
record
before
it,
to
know
whether
the
error
of
fact
it
contains
was
decisive
in
the
judge's
reasoning
and
whether
correcting
the
error
should
necessarily
lead
him
to
a
conclusion
different
from
the
one
he
reached.
It
is
possible,
however,
that
this
would
be
so,
and
for
this
reason
the
Court
agrees,
in
the
circumstances,
to
give
effect
to
the
parties’
request
that
the
decision
be
set
aside,
but
it
returns
the
matter
to
the
judge
of
the
Tax
Court
of
Canada
so
that
he
may
reconsider
it
on
the
basis
of
the
facts
set
out
in
the
record,
including
the
fact
that
the
payments
were
made
prior
to
the
agreement
with
which
they
were
connected.
Order
accordingly.
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