MacGuigan
J
A.
(Linden
and
Robertson,
JJ.A.,
concurring):
Counsel
for
the
appellant
has
indulged
in
intemperate
language
in
advancing
irrelevant
and
frivolous
arguments
to
justify
the
failure
of
the
appellant
and
her
husband
to
pay
income
tax
as
required
by
Canadian
law.
He
admits
that
the
recipient
of
the
income
in
question
is
not
an
Indian.
Therefore,
in
our
view
no
arguments
as
to
the
status
of
Indians
in
Canada,
all
of
which
with
their
supporting
documentation
we
have
carefully
read,
have
any
relevance
to
the
issue
at
hand,
which
in
our
opinion
was
correctly
decided
by
the
learned
Tax
Court
Judge.
The
appeal
will
be
dismissed
with
costs.
Appeal
dismissed.