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.:

Robertson J.A.:

By The Court:

Rothstein J.:

Gibson J.:

Gibson J.:

Muldoon J.:

This application arises in the context of an action in which the applicant is plaintiff, and the sovereign is defendant. It is a tax case under the Excise Tax Act, R.S.C. 1985, Chap. E-15.

Létourneau J.A.:

Mr. Justice Hollinrake:

This is a motion for