Heald,
J.A.:—We
have
been
unable
to
identify
any
possible
grounds
upon
which
the
Court
would
be
entitled
to
interfere
with
the
decision
of
the
learned
Tax
Court
judge
herein.
Based
on
her
submissions
to
us,
it
is
apparent
that
the
applicant
feels
that
she
was
unfairly
dealt
with
by
Revenue
Canada.
Unfortunately
for
her,
the
record
before
us
does
not
support
that
view.
Accordingly,
the
application
for
judicial
review
pursuant
to
section
28
of
the
Federal
Court
Act
must
be
dismissed.
Application
dismissed.