Louie v. R., [1998] 1 CTC 333, [1997] DTC 5530, [1997] 3 C.T.C. 144

Stone J.A. (Linden, Robertson, JJ.A., concurring):

1 We are not persuaded that we should interfere with the judgment of the Tax Court of Canada in this matter. Accordingly, the s. 28 application will be dismissed.