Clark v. Canada, docket A-666-94

     A-666-94

CORAM:      THE HONOURABLE MR. JUSTICE MacGUIGAN

         THE HONOURABLE MR. JUSTICE LINDEN

         THE HONOURABLE MR. JUSTICE ROBERTSON

BETWEEN:

     MARGARET JEAN CLARK,

     APPELLANT

     (Appellant)

     - and -

     HER MAJESTY THE QUEEN,

     RESPONDENT

     (Respondent).

REASONS FOR JUDGMENT OF THE COURT

(Delivered from the Bench at Ottawa, Ontario on Wednesday, May 7, 1997.)

MacGUIGAN J.A.

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.

     J.A.

     A-666-94

CORAM:      THE HONOURABLE MR. JUSTICE MacGUIGAN

     THE HONOURABLE MR. JUSTICE LINDEN

     THE HONOURABLE MR. JUSTICE ROBERTSON

BETWEEN:

     MARGARET JEAN CLARK,

     APPELLANT

     (Appellant)

     - and -

     HER MAJESTY THE QUEEN,

     RESPONDENT

     (Respondent).

Heard at Ottawa, Ontario, on Wednesday, May 7, 1997.

Judgment delivered from the Bench at Ottawa, Ontario, on Wednesday, May 7, 1997.

REASONS FOR JUDGMENT

OF THE COURT BY:      MacGUIGAN J.A.