Date: 19990218
Docket: A-721-97
CORAM: DÉCARY J.A.
LINDEN J.A.
ROBERTSON J.A.
BETWEEN:
SHERRON BURNS
Applicant
- and -
ATTORNEY GENERAL OF CANADA
Respondent
Heard at Saskatoon (Saskatchewan) on Thursday, February 18, 1999.
Judgment delivered from the Bench on February 18, 1999.
REASONS FOR JUDGMENT
OF THE COURT DELIVERED BY: DÉCARY J.A.
Date: 19990218
Docket: A-721-97
CORAM: DÉCARY J.A.
LINDEN J.A.
ROBERTSON J.A.
BETWEEN:
SHERRON BURNS
Applicant
- and -
ATTORNEY GENERAL OF CANADA
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Saskatoon (Saskatchewan)
on Thursday, February 18, 1999)
DÉCARY J.A.
[1] While it is unfortunate that the applicant was not given full opportunity in the Tax Court of Canada to make her Charter arguments with respect to section 62.1 of the Income Tax Act, the application must be dismissed without costs on the ground of mootness as it appears that the deduction claimed was allowed in the following taxation year.
J.A.
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