O’Connor T.C.J.:

These appeals were heard on common evidence at Sydney, Nova Scotia, from August 18 through August 22, continuing on August 24 and August 25, 1997 pursuant to the General Procedure of this Court.

Hamlyn T.C.J.:

Bowman T.C.J.:

This is an appeal from a taxation of costs made by Mr. R.P. Guenette, Registrar of this court.

Per Curiam:

Stone J.A.:

This is an appeal from a judgment of the Tax Court of Canada of February 5, 1996.

McMahon J.:

Clarke J.:

Linden J.A.:

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.

Stone J.A.: