Hugessen
J.A.
(orally):
—
Mr.
Werry,
you
must
realize
that
we
can
only
intervene
in
the
decision
of
the
Tax
Court
of
Canada
if
you
show
us
that
the
judge
committed
some
error
of
law
or
made
findings
of
fact
for
which
there
was
no
support
in
the
evidence.
You
have
not
done
so.
The
fact
that
you
say
you
cannot
now
pay
what
you
owe
is
not
something
which
this
Court
can
remedy.
Your
appeal
will
be
dismissed.
Appeal
dismissed.
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