Scott C.J.M.:

Dunnet J.:

Denault J.A.:

In the case at bar, the applicant has not convinced us that the Tax Court of Canada Judge made an error that warrants this Court’s intervention.

Pratte J.A.:

We do not need to hear you, Mr. Chambers. We have not been persuaded that Judge Bowman made any error in deciding as he did. The appeal will be dismissed with costs.

Appeal dismissed.

Robertson J.A.:

Jerome A.C.J.:

Létourneau J.A.:

Rouleau J.:

Smith J.: