Décary
J.A.
(orally):
While
it
is
unfortunate
that
the
applicant
was
not
given
full
opportunity
in
the
Tax
Court
of
Canada
to
make
her
Charter
arguments
with
respect
to
section
62.1
of
the
Income
Tax
Act,
the
application
must
be
dismissed
without
costs
on
the
ground
of
mootness
as
it
appears
that
the
deduction
claimed
was
allowed
in
the
following
taxation
year.
Appeal
dismissed.
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