The Chief Justice:

We have not been persuaded that the Deputy Judge of the Tax Court of Canada made any error that warrants our intervention. We will, therefore, dismiss the application for judicial review.

Denault J.A.:

The applicant has not satisfied us that the judge of the Tax Court of Canada committed any error such as would warrant our intervention.

Accordingly, the application for judicial review will be dismissed.

Nadon J.:

MacKay J.:

Morneau P.:

Létourneau J.:

Tremblay-Lamer J.:

This is an application for judicial review of the decision of Denis G. Fading, Chief of Appeals, Revenue Canada, wherein he refused to waive the penalty imposed on the Applicant for the late filing of its remittance.

Noel J.:

This is an appeal by Her Majesty from a decision of the Prothonotary dated December 19, 1997 that reads as follows:

Russell J.:

Scott C.J.M.: