Ferrier J.:

Strayer J.A.:

Per Curiam:

Robertson J.A. .

The Court:

Létourneau J.A.:

Lyon J.A.:

Kozak O.C.J.:

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.