Kourdi v. R., [1999] 3 CTC 593, 99 DTC 5206, [1999] DTC 5428

Décary J.A.:

These two appeals were heard together, and the following reasons apply equally to both.

Counsel for the appellants has not persuaded us that Judge Lamarre made any error warranting our intervention.

The appeal is dismissed with costs to the respondent. Costs will be awarded as though there were only a single appeal.

Appeal dismissed.