D./M.N.R. (Customs & Excise) v. Dannyco Trading Ltd., [1997] 2 CTC 336 -- text
Gibson J .:
Gibson J .:
MacGuigan J A. (Linden and Robertson, JJ.A., concurring):
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.: