Pratte,
J.
(Décary
and
Robertson,
JJ.A.
concurring):—We
are
all
of
opinion
that
this
application
must
succeed
for
substantially
the
same
reasons
as
those
given
by
Judge
Garon
in
support
of
his
decision
in
Corse
v.
Canada,
[1993]
2
C.T.C.
2017.
The
judgment
under
attack
will
therefore
be
set
aside
and
the
matter
referred
back
to
the
Tax
Court
for
decision
on
the
basis
that
the
respondent,
being
not
a
person
to
whom
subsection
153(2)
of
the
Income
Tax
Act,
R.S.C.
1952,
c.
148
(am.
S.C.
1970-71-72,
c.
63)
(the
"Act")
applied,
was
required
by
subsection
156(1)
to
make
instalment
payments
of
tax
on
the
dates
mentioned
in
that
provision
and
was
also,
as
he
had
failed
to
make
those
payments,
liable
to
pay
interest
on
the
amounts
of
the
unpaid
instalments
in
accordance
with
subsection
161(2).
Appeals
allowed.
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