Bonner T.C.J.:

MacGuigan J.A.:

Lamarre Proulx T.C.J.:

1 The Appellant is appealing, by way of the informal procedure, a penalty in the amount of $7,225 imposed pursuant to subsections 163(2) and 163(2.1) of the Income Tax Act (the “Act”) for having understated his income by an amount of $67,260 and having correspondingly increased his net business loss for the 1994 taxation year.

Teitelbaum J.:

1 On February 12, 1998, Rothmans, Benson & Hedges Inc. (Rothmans) filed into the Federal Court Registry an originating notice of motion for the purpose of obtaining:

• (a) An order quashing the decision of the Minister of National Revenue that certain tobacco products meet the definition of “tobacco stick” set out in the Excise Act, R.S.C. 1985, c.E-14, s.6 and the Excise Tax Act, R.S.C. 1985, c.E-15, s.2;

Rowe D.J.T.C.:

Bowman T.C.J.:

Rip T.C.J.:

Jerome A.C.J.:

Marceau J.A.:

1 We are all of the view that this appeal cannot succeed.

2 The argument, using the Bill of Rights as an aid to interpretation, does not convince us that we should depart from the jurisprudence of this Courtas to how section 165(3) of the Income Tax Act should be constructed.

3 The appeal will be dismissed with costs.

Bowie T.C.J.: