R. v. Warawa, 98 DTC 6471, [1998] 1 CTC 345 (Alta. Q.B.) -- text
Clarke 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.:
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.