Pratte,
J.A.:—This
is
a
motion
to
quash
an
application
for
review
brought
under
section
28
of
the
Federal
Court
Act,
R.S.C.
1985,
c.
F-7
against
an
order
of
the
Tax
Court
of
Canada
setting
November
23,
1992,
as
the
date
on
which
the
applicant's
tax
appeal
would
be
heard
pursuant
to
the
informal
procedure
provided
for
in
sections
18
and
following
of
the
Tax
Court
of
Canada
Act,
R.S.C.
1985,
c.
T-2.
We
are
all
of
opinion
that
this
motion
should
succeed
on
the
ground
that
the
Court
has
no
jurisdiction
to
entertain
the
section
28
application.
In
our
view,
when,
as
in
this
case,
an
appeal
proceeds
informally
in
accordance
with
sections
18
and
following
of
the
Tax
Court
of
Canada
Act,
the
only
decisions
of
that
Court
that
may
be
reviewed
under
section
28
are
those
that
either
dispose
in
whole
or
in
part
of
the
matters
in
issue
on
the
appeal
or
otherwise
finally
affect
an
applicant's
rights.
A
ruling
fixing
the
date
on
which
an
appeal
is
to
be
heard
is
clearly
not
a
decision
of
that
kind.
The
motion
to
quash
will
therefore
be
allowed.
Motion
to
quash
allowed.
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