SMC Pneumatics (Canada) Ltd. v. M.N.R., [1997] 2 CTC 321 -- text
Pinard J.:
Pinard J.:
Jerome A.CJ.:
Stone J A.:
Pratte J A .:
The applicant attacks orders of the Tax Court of Canada refusing him leave to amend two appeals pursuant to paragraph 165(7)(b) of the Income Tax Act J
Desjardins J.A.:
Linden J A.:
We have not been persuaded that the Tax Court Judge erred in arriving at the decision in this case.
Isaac C.J.:
Stone J A.:
Teitelbaum J.:
Jerome A.CJ.:
This is an application by Maple Lodge Farms Ltd. for an order extending the time to commence a judicial review application under section 18 of the Federal Court Act.