Muldoon J. — This case concerns a dispute about an excise tax exemption claimed, and refused, on computer components used in the process of manufacturing aeroplane parts and structures, in particular, the wings. The parties have tendered certain agreed

Linden J.A. (Isaac C.J., McDonald, J.A. concurring): The main issue in this appeal is whether the taxpayer, Continental Bank Leasing Corporation (Leasing), is permitted to take advantage of subsection 97(2) of the Income Tax

Campbell J. —: The decision which I must make is within very narrow limits set by the judicial review application which Ms. Barrons has brought. The decision on which Ms. Barrons seeks the judicial review is that contained within the letter